Case Name: Protest 22092-K of Ti Hang Lung & Co. (San Francisco)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1941-09-29
Citations: 7 Cust. Ct. 274
Docket Number: No. 46363
Parties: Protest 22092-K of Ti Hang Lung & Co. (San Francisco).
Judges: 
Reporter: United States Customs Court Reports
Volume: 7
Pages: 274–274

Head Matter:
No. 46363.
Protest 22092-K of Ti Hang Lung & Co. (San Francisco).

Opinion:
Opinion by
Cline, J.
In accordance with stipulation of counsel that certain of the items are similar to the merchandise passed upon in Wing Duck v. United States (6 Cust. Ct. 133, C. D. 446), and Columbia Co. v. United States (5 id. 175, C. D. 395) it was found that the Liquor Taxing Act of 1934 is not applicable thereto. The protest was therefore sustained as to the items in question.