Case: Protests 965556-G, etc., of Columbia Co. et al. (San Francisco)
Abbreviation: Protests 965556-G of Columbia Co.
Decision Date: 1941-07-28
Docket Number: No. 46214
Citation: 7 Cust. Ct. 247
Volume: 7
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protests 965556-G, etc., of Columbia Co. et al. (San Francisco).
Judges: 
Pages: 247–247

Head Matter:
No. 46214.
Protests 965556-G, etc., of Columbia Co. et al. (San Francisco).

Opinion:
Opinion by
Cline, J.
In accordance with stipulation of counsel and on the authority of Wing Duck Co. v. United States (6 Cust. Ct. 133, C. D. 446) it was held that the merchandise in question is not subject to the internal revenue tax. The protests were therefore sustained.