Protest 759326-G of Sun Sing Lee Co. , 7 Cust. Ct. 246 ( 1941 )

Opinion bj''

Brown, J.

In accordance with stipulation of counsel and on the authority of Wing Duck Co. v. United States (2 Cust. Ct. 102, C. D. 97), affirmed in 6 Cust. Ct. 133, C. D. 446, it was held that the merchandise was not subject to the internal revenue tax of $2 per gallon. The protest was overruled in all other respects.