Case Name: Ti Hang Lung & Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1949-10-06
Citations: 23 Cust. Ct. 183
Docket Number: No. 53610; protest 88716-K (San Francisco)
Parties: Ti Hang Lung & Co. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 23
Pages: 183–183

Head Matter:
No. 53610.
protest 88716-K (San Francisco).
Ti Hang Lung & Co. v. United States,

Opinion:
Opinion by
Ekwall, J.
At the hearing it was stipulated that the merchandise is the same in all material respects as the Sum Yung involved in Wing Duck Co. v. United States (6 Cust. Ct. 133, C. D. 446). In accordance with this agreement plaintiff's claim that the merchandise is not subject to an internal revenue tax was sustained.