Case Name: Protests 41000-K, 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. 248
Docket Number: No. 46221
Parties: Protests 41000-K, etc., of Columbia Co. et al. (San Francisco).
Judges: 
Reporter: United States Customs Court Reports
Volume: 7
Pages: 248–248

Head Matter:
No. 46221.
Protests 41000-K, etc., of Columbia Co. et al. (San Francisco).

Opinion:
Opinion by
Cline, J.
It was stipulated that the wine in question is of the same character as that passed upon in Columbia Co. v. United States (5 Cust. Ct. 175, C. D. 395) and therefore not subject to assessment as distilled spirits under the internal revenue law.