Case: Protest 967027-G of R. C. Williams & Co., Inc. (New York)
Abbreviation: Protest 967027-G of R. C. Williams & Co.
Decision Date: 1939-01-05
Docket Number: No. 40317
Citation: 2 Cust. Ct. 521
Volume: 2
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protest 967027-G of R. C. Williams & Co., Inc. (New York).
Judges: 
Pages: 521–521

Head Matter:
Before the Third Division,
January 5, 1939
No. 40317.
Protest 967027-G of R. C. Williams & Co., Inc. (New York).

Opinion:
Opinion by
Evans, J.
It now appears that there is a claim in the amendment to the protest that the wine is subject only to a 5-cent per wine gallon assessment under section 1300 of the internal-revenue act as amended in 1936. That claim was found to be also well taken and was sustained.