Case ID: cust-ct_7/html/0246-03.html
Source: Caselaw Access Project
Author: {"author": "Brown, J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

No. 46209.
    Protest 759326-G of Sun Sing Lee Co. (Los Angeles).
   Opinion bj''

Brown, J.

In accordance with stipulation of counsel and on the authority of Wing Duck Co. v. United States (2 Cust. Ct. 102, C. D. 97), affirmed in 6 Cust. Ct. 133, C. D. 446, it was held that the merchandise was not subject to the internal revenue tax of $2 per gallon. The protest was overruled in all other respects.