Protests 82282-K of Columbia Co.

13 Cust. Ct. 322
CourtUnited States Customs Court
DecidedDecember 7, 1944
DocketNo. 49856
StatusPublished

This text of 13 Cust. Ct. 322 (Protests 82282-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 82282-K of Columbia Co., 13 Cust. Ct. 322 (cusc 1944).

Opinion

Opinion by

Cole, J.

It was.stipulated that the medicinal preparations are the same in all material respects as those 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 heroin. The merchandise was therefore held not subject to the internal revenue tax.

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Related

Shun Yuen Hing & Co. v. United States
11 Ct. Cust. 331 (Customs and Patent Appeals, 1922)
Wing Duck Co. v. United States
6 Cust. Ct. 133 (U.S. Customs Court, 1941)

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Bluebook (online)
13 Cust. Ct. 322, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protests-82282-k-of-columbia-co-cusc-1944.