Case Name: Protests 981994-G, etc., of Chong Sing & Co. et al. (San Francisco)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1945-01-19
Citations: 14 Cust. Ct. 192
Docket Number: No. 49960
Parties: Protests 981994-G, etc., of Chong Sing & Co. et al. (San Francisco).
Judges: 
Reporter: United States Customs Court Reports
Volume: 14
Pages: 192–192

Head Matter:
No. 49960.
Protests 981994-G, etc., of Chong Sing & Co. et al. (San Francisco).

Opinion:
Opinion by
Ekwall, J.
It was stipulated that the merchandise in question is the same in all material respects as that the subject of Wing Duck Co. v. United States (6 Cust. Ct. 133, C. D. 446). In accordance therewith the claim that the merchandise is not subject to the assessment of the internal revenue tax was sustained.