Case Name: Protests 965556-G, 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. 247
Docket Number: No. 46214
Parties: Protests 965556-G, etc., of Columbia Co. et al. (San Francisco).
Judges: 
Reporter: United States Customs Court Reports
Volume: 7
Pages: 247–247

Head Matter:
No. 46214.
Protests 965556-G, etc., of Columbia Co. et al. (San Francisco).

Opinion:
Opinion by
Cline, J.
In accordance with stipulation of counsel and on the authority of Wing Duck Co. v. United States (6 Cust. Ct. 133, C. D. 446) it was held that the merchandise in question is not subject to the internal revenue tax. The protests were therefore sustained.