
    Before the Third Division,
    May 5, 1943
    No. 48257.
    Protests 748004-G, etc., of Sun Wing Wo Co. (Los Angeles).
   Opinion by

Ekwall, J.

It was stipulated that the merchandise in question consists of medicinal preparations (not distilled spirits) of the same character as that the subject of Wing Duck v. United States (6 Cust. Ct. 133, C. D. 446). It was therefore held not subject to internal revenue tax.  