Protest 94688-K of Wing Lee Quon, Inc.

U.S. Customs Court

Protest 94688-K of Wing Lee Quon, Inc.

15 Cust. Ct. 273

CourtUnited States Customs Court

DecidedSeptember 19, 1945

DocketNo. 50512

StatusPublished

This text of 15 Cust. Ct. 273 (Protest 94688-K of Wing Lee Quon, Inc.) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Protest 94688-K of Wing Lee Quon, Inc., 15 Cust. Ct. 273 (cusc 1945).

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Opinion

Opinion by

Ekwall, J.

It was stipulated that the merchandise consists of an alcoholic medicinal preparation similar in all material respects to that the subject of Wing Duck Co. v. United States (6 Cust. Ct. 133, C. D. 446), which record was admitted in evidence herein. A memorandum by the collector in the official papers indicates that under section 514 recovery is limited to the item noted on page 11 of the invoice described as 10 cases Gai Jaw Nagan (37.23 gallons). It was held that the merchandise described above is not subject to assessment under the Internal Revenue Act of 1941. The protest was sustained to this extent*

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Opinion by

Ekwall, J.

It was stipulated that the merchandise consists of an alcoholic medicinal preparation similar in all material respects to that the subject of Wing Duck Co. v. United States (6 Cust. Ct. 133, C. D. 446), which record was admitted in evidence herein. A memorandum by the collector in the official papers indicates that under section 514 recovery is limited to the item noted on page 11 of the invoice described as 10 cases Gai Jaw Nagan (37.23 gallons). It was held that the merchandise described above is not subject to assessment under the Internal Revenue Act of 1941. The protest was sustained to this extent*

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15 Cust. Ct. 273, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-94688-k-of-wing-lee-quon-inc-cusc-1945.

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