United States Customs Court July 28, 1941, No. 46214 (Protests 965556-G of Columbia Co.)

Opinion by

Cline, J.

In accordance with stipulation of counsel and on the authority of Wing Duck Co. v. United States (6 Cust. Ct. 133, C. D. 446) it was held that the merchandise in question is not subject to the internal revenue tax. The protests were therefore sustained.