Case Name: Protests 25525-K, etc., of Lau & Co. et al. (Honolulu)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1942-09-16
Citations: 9 Cust. Ct. 416
Docket Number: No. 47562
Parties: Protests 25525-K, etc., of Lau & Co. et al. (Honolulu).
Judges: 
Reporter: United States Customs Court Reports
Volume: 9
Pages: 416–416

Head Matter:
No. 47562.
Protests 25525-K, etc., of Lau & Co. et al. (Honolulu).

Opinion:
Opinion by
Ekwall, J.
In accordance with stipulation of counsel and following Wing Duck v. United States (6 Cust. Ct. 133, C. D. 446) the merchandise in question was held not to be distilled spirits and therefore not subject to the internal revenue tax. The protests were sustained as to certain of the items.