Protests 82282-K of Columbia Co.

13 Cust. Ct. 322
United States Customs Court·Decided December 7, 1944·No. No. 49856·Published

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

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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)