Case Name: Protests 23573-K, etc., of the Columbia Co. et al. (San Francisco)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1941-12-19
Citations: 8 Cust. Ct. 418
Docket Number: No. 46707
Parties: Protests 23573-K, etc., of the Columbia Co. et al. (San Francisco).
Judges: 
Reporter: United States Customs Court Reports
Volume: 8
Pages: 418–418

Head Matter:
No. 46707.
Protests 23573-K, etc., of the Columbia Co. et al. (San Francisco).

Opinion:
Opinion by
Oliver, P. J.
In accordance with stipulation of counsel that the merchandise is the same as that passed upon in Wing Duck v. United States (6 Cust. Ct. 133, C. D. 446) the wines in question were held not to be distilled spirits and therefore not subject to the internal revenue tax. The protests were therefore sustained as to certain of the items.