Case: Protest 961932-G of Shun On & Co. (San Francisco)
Abbreviation: Protest 961932-G of Shun On
Decision Date: 1941-12-19
Docket Number: No. 46708
Citation: 8 Cust. Ct. 418
Volume: 8
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protest 961932-G of Shun On & Co. (San Francisco).
Judges: 
Pages: 418–418

Head Matter:
No. 46708.
Protest 961932-G of Shun On & Co. (San Francisco).

Opinion:
Opinion by
Oliver, P. J.
It was stipulated that certain of the wine in question is the same as that the subject of Wing Duck v. United States (6 Cust. Ct. 133, C. D. 446). It was therefore held not to be distilled spirits and not subject to internal revenue tax. Certain of the medicinal preparations containing less than 20 percent of alcohol by weight- and more than 20 percent of alcohol by volume were held dutiable at 20 ceDts per pound and 25 percent ad valorem under paragraph 24 as claimed. Rapken v. United States (25 C. C. P. A. 268, T. D. 49393) cited. As this merchandise was found not to be distilled spirits it was held not subject to said internal revenue tax, following Rapken v. United States, supra.