Case ID: cust-ct_7/html/0247-02.html
Source: Caselaw Access Project
Author: {"author": "Cline, J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Before the Third Division,
    July 28, 1941
    No. 46213.
    Protests 848580-G, etc., of Columbia Co. et al. (San Francisco).
   Opinion by

Cline, J.

In accordance with stipulation of counsel and on the authority of Columbia Co. v. United States (5 Cust. Ct. 175, C. D. 395) and Abstract 45951 it was held that the merchandise in question is not subject to the assessment1 of internal revenue tax. The protests were therefcre sustained.