Case Name: Protest 30036-K of Fung Chong & Co. (San Francisco)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1943-07-28
Citations: 11 Cust. Ct. 226
Docket Number: No. 48599
Parties: Protest 30036-K of Fung Chong & Co. (San Francisco).
Judges: 
Reporter: United States Customs Court Reports
Volume: 11
Pages: 226–226

Head Matter:
No. 48599.
Protest 30036-K of Fung Chong & Co. (San Francisco).

Opinion:
Opinion by
Ekwall, J.
It was stipulated by counsel that the Chinese medicinal wines in question are the same in all material respects as those involved in Wing Duck Co. v. United States (6 Cust. Ct. 133, C. D. 446), which record was incorporated herein. In accordance therewith it was held that the internal revenue tax was not applicable to the merchandise as set forth in the stipulation. The protest was therefore sustained to that extent.