Protests 23573-K of Columbia Co.
8 Cust. Ct. 418
This text of 8 Cust. Ct. 418 (Protests 23573-K of Columbia Co.) 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.
Bluebook
Protests 23573-K of Columbia Co., 8 Cust. Ct. 418 (cusc 1941).
Opinion
Opinion by
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.
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Related
Wing Duck Co. v. United States
6 Cust. Ct. 133 (U.S. Customs Court, 1941)
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8 Cust. Ct. 418, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protests-23573-k-of-columbia-co-cusc-1941.