Rev. Rul. 59-128

Section 5234(a)(2), as included in the Internal Revenue Code of 1954 by section 210(a)(2) of the Excise Tax Technical Changes Act of 1958, Public Law 85-859, 26 U.S.C. 5234, C.B. 1958-3, 92, provides, in part, for the mingling of spirits of the same kind, distilled by the same proprietor at the same distillery under his own or any trade name and for the repackaging of such spirits in as many as necessary of the packages from which dumped, for further storage in bond. It is also provided that the spirits so mingled may be labeled the same as if they had not been so mingled. Held, when spirits are mingled under the provisions of Subpart K of the Miscellaneous Regulations Relating to Liquor, the warehouseman may use any of the names represented in the mingled spirits as the name of the distiller to be market on packages filled with such mingled spirits pursuant to section 170.193 of the Miscellaneous Regulations Relating to Liquor, and sections 225.409 and 225.417f of the Warehousing of Distilled Spirits Regulations.