Case: Protest 22092-K of Ti Hang Lung & Co. (San Francisco)
Abbreviation: Protest 22092-K of Ti Hang Lung
Decision Date: 1941-09-29
Docket Number: No. 46363
Citation: 7 Cust. Ct. 274
Volume: 7
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protest 22092-K of Ti Hang Lung & Co. (San Francisco).
Judges: 
Pages: 274–274

Head Matter:
No. 46363.
Protest 22092-K of Ti Hang Lung & Co. (San Francisco).

Opinion:
Opinion by
Cline, J.
In accordance with stipulation of counsel that certain of the items are similar to the merchandise passed upon in Wing Duck v. United States (6 Cust. Ct. 133, C. D. 446), and Columbia Co. v. United States (5 id. 175, C. D. 395) it was found that the Liquor Taxing Act of 1934 is not applicable thereto. The protest was therefore sustained as to the items in question.