
    No. 47562.
    Protests 25525-K, etc., of Lau & Co. et al. (Honolulu).
   Opinion by

Ekwall, J.

In accordance with stipulation of counsel and following Wing Duck v. United States (6 Cust. Ct. 133, C. D. 446) the merchandise in question was held not to be distilled spirits and therefore not subject to the internal revenue tax. The protests were sustained as to certain of the items.  