Case Name: Protests 82282-K, etc., of Columbia Co. et al. (San Francisco)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1944-12-07
Citations: 13 Cust. Ct. 322
Docket Number: No. 49856
Parties: Protests 82282-K, etc., of Columbia Co. et al. (San Francisco).
Judges: 
Reporter: United States Customs Court Reports
Volume: 13
Pages: 322–322

Head Matter:
No. 49856.
Protests 82282-K, etc., of Columbia Co. et al. (San Francisco).

Opinion:
Opinion by
Cole, J.
It was.stipulated that the medicinal preparations are the same in all material respects as those 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 heroin. The merchandise was therefore held not subject to the internal revenue tax.