Legal Opinion

Protest 996866-G of Columbia Co.

United States Customs Court

Decided May 27, 1941No. 45951Published

1Opinion of the Court

Opinion by

Cline, J.

In accordance with stipulation of counsel and on the authority of Columbia v. United States (5 Cust. Ct. 175, C. D. 395) certain Chinese wine was held dutiable under paragraph 804, Tariff Act of 1930, but not subject to the internal revenue tax.

2Cases cited1 opinion

  1. Columbia Co. v. United StatesUnited States Customs Court · 1940