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Opinion by
Oliver, P. J. 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.
Document Info
Docket Number: No. 46707
Citation Numbers: 8 Cust. Ct. 418
Judges: Oliver
Filed Date: 12/19/1941
Precedential Status: Precedential
Modified Date: 9/9/2022