Case Name: Protest 759326-G of Sun Sing Lee Co. (Los Angeles)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1941-07-28
Citations: 7 Cust. Ct. 246
Docket Number: No. 46209
Parties: Protest 759326-G of Sun Sing Lee Co. (Los Angeles).
Judges: 
Reporter: United States Customs Court Reports
Volume: 7
Pages: 246–246

Head Matter:
No. 46209.
Protest 759326-G of Sun Sing Lee Co. (Los Angeles).

Opinion:
Opinion bj''
Brown, J.
In accordance with stipulation of counsel and on the authority of Wing Duck Co. v. United States (2 Cust. Ct. 102, C. D. 97), affirmed in 6 Cust. Ct. 133, C. D. 446, it was held that the merchandise was not subject to the internal revenue tax of $2 per gallon. The protest was overruled in all other respects.