Case: Protest 38971-K of Robert E. Miller, Inc. (Philadelphia)
Abbreviation: Protest 38971-K of Robert E. Miller, Inc.
Decision Date: 1941-05-22
Docket Number: No. 45903
Citation: 6 Cust. Ct. 649
Volume: 6
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protest 38971-K of Robert E. Miller, Inc. (Philadelphia).
Judges: 
Pages: 649–649

Head Matter:
No. 45903.
Protest 38971-K of Robert E. Miller, Inc. (Philadelphia).

Opinion:
Opinion by
Keefe, J.
It was stipulated that the commodity in question is composed in chief value of ginger and not in chief value of manufactured sugar. It was therefore held not subject to the tax under the Internal Revenue Code of 1939, section 3500 (3), T. D. 49814.