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