Case: Protests 41000-K, etc., of Columbia Co. et al. (San Francisco)
Abbreviation: Protests 41000-K of Columbia Co.
Decision Date: 1941-07-28
Docket Number: No. 46221
Citation: 7 Cust. Ct. 248
Volume: 7
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protests 41000-K, etc., of Columbia Co. et al. (San Francisco).
Judges: 
Pages: 248–248

Head Matter:
No. 46221.
Protests 41000-K, etc., of Columbia Co. et al. (San Francisco).

Opinion:
Opinion by
Cline, J.
It was stipulated that the wine in question is of the same character as that passed upon in Columbia Co. v. United States (5 Cust. Ct. 175, C. D. 395) and therefore not subject to assessment as distilled spirits under the internal revenue law.