Protests 37616-K of Columbia Co.

U.S. Customs Court

Protests 37616-K of Columbia Co.

14 Cust. Ct. 232

CourtUnited States Customs Court

DecidedApril 6, 1945

DocketNo. 50108

StatusPublished

This text of 14 Cust. Ct. 232 (Protests 37616-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 37616-K of Columbia Co., 14 Cust. Ct. 232 (cusc 1945).

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Opinion

[233]*233Opinion by

Cole, J.

It was stipulated that certain of the items in question consist of medicinal preparations the same in all material respects as the merchandise passed upon in Wing Duck Co. v. United States (6 Cust. Ct. 133, C. D. 446) and Shun Yuen Hing & Co. v. United States (11 Ct. Cust. Appls. 331, T. D. 39143), which records were incorporated herein. In accordance therewith the merchandise was found to be a medicinal preparation and therefore not subject to the internal revenue tax. The protests were sustained to this extent.

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[233]*233Opinion by

Cole, J.

It was stipulated that certain of the items in question consist of medicinal preparations the same in all material respects as the merchandise passed upon in Wing Duck Co. v. United States (6 Cust. Ct. 133, C. D. 446) and Shun Yuen Hing & Co. v. United States (11 Ct. Cust. Appls. 331, T. D. 39143), which records were incorporated herein. In accordance therewith the merchandise was found to be a medicinal preparation and therefore not subject to the internal revenue tax. The protests were sustained to this extent.

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14 Cust. Ct. 232, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protests-37616-k-of-columbia-co-cusc-1945.

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