
    No. 46221.
    Protests 41000-K, etc., of Columbia Co. et al. (San Francisco).
   Opinion by

Cline, J.

It was stipulated that the wine in question is of the same character as that passed upon in Columbia Co. v. United States (5 Cust. Ct. 175, C. D. 395) and therefore not subject to assessment as distilled spirits under the internal revenue law.  