
    No. 46707.
    Protests 23573-K, etc., of the Columbia Co. et al. (San Francisco).
   Opinion by

Oliver, P. J.

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