Case Name: Protests 14055-K, etc., of Wo Kee & Co. et al. (San Francisco)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1941-10-01
Citations: 7 Cust. Ct. 280
Docket Number: No. 46397
Parties: Protests 14055-K, etc., of Wo Kee & Co. et al. (San Francisco).
Judges: 
Reporter: United States Customs Court Reports
Volume: 7
Pages: 280–280

Head Matter:
Before the Third Division,
October 1, 1941
No. 46397.
Protests 14055-K, etc., of Wo Kee & Co. et al. (San Francisco).

Opinion:
Opinion by
Cline, J.
It was stipulated that the merchandise consists of pak nor similar to that the subject of Columbia Co. v. United States (5 Cust. Ct. 175, C. D. 395), hak nor similar to that the subject of Abstract 45951, and certain other merchandise similar to that the subject of Wing Duck v. United States (6 Cust. Ct. 133, C. D. 446). In accordance therewith the commodities in question were held not subject to Internal Revenue tax and the protests were sustained as to certain of the items.