Case Name: Protest 965612-G of Chong Sing Co. (San Francisco)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1943-07-02
Citations: 11 Cust. Ct. 203
Docket Number: No. 48503
Parties: Protest 965612-G of Chong Sing Co. (San Francisco).
Judges: 
Reporter: United States Customs Court Reports
Volume: 11
Pages: 203–203

Head Matter:
No. 48503.
Protest 965612-G of Chong Sing Co. (San Francisco).

Opinion:
Opinion by
Oliver, P. J.
It was stipulated that the merchandise is the same in all material respects as that involved in Wing Duck Co. v. United States (6 Cust. Ct. 133, C. D. 446). In accordance therewith it was held not subject to internal revenue tax and the protest was sustained.