Rev. Rul. 56-312

A package of distilled spirits stored in an internal revenue bonded warehouse was found to be missing from a group of packages when withdrawn for taxpayment. It could not be established whether the package had been withdrawn and dumped for bulk gauge without appropriate record being made on Form 1520, Report of Spirits Gauged, or whether the package was otherwise removed from the premises. Held, tax should be collected on the distilled spirits contained in the missing package. If an official gauge was made subsequent to the original (entry) gauge, credit may be given for any difference found to exist between the two gauges and tax paid on the subsequent gauge. If no subsequent gauge was made, tax must be collected on the original gauge. An estimated minimum normal loss, even though based on verified evidence of the minimum loss by leakage or evaporation from a number of representative comparable packages, may not be deducted in determining the amount of tax due.