Case Name: Protests 848580-G, etc., of Columbia Co. et al. (San Francisco)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1941-07-28
Citations: 7 Cust. Ct. 247
Docket Number: No. 46213
Parties: Protests 848580-G, etc., of Columbia Co. et al. (San Francisco).
Judges: 
Reporter: United States Customs Court Reports
Volume: 7
Pages: 247–247

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

Opinion:
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.