Case ID: cust-ct_14/html/0232-08.html
Source: Caselaw Access Project
Author: {"author": "Cole, J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Before the First Division,
    April 6, 1945
    No. 50108.
    Protests 37616-K, etc., of Columbia Co. et al. (San Francisco).
   Opinion by

Cole, J.

It was stipulated that certain of the items in question consist of medicinal preparations the same in all material respects as the merchandise passed upon in Wing Duck Co. v. United States (6 Cust. Ct. 133, C. D. 446) and Shun Yuen Hing & Co. v. United States (11 Ct. Cust. Appls. 331, T. D. 39143), which records were incorporated herein. In accordance therewith the merchandise was found to be a medicinal preparation and therefore not subject to the internal revenue tax. The protests were sustained to this extent.