
    Before the Third Division,
    January 5, 1939
    No. 40317.
    Protest 967027-G of R. C. Williams & Co., Inc. (New York).
   Opinion by

Evans, J.

It now appears that there is a claim in the amendment to the protest that the wine is subject only to a 5-cent per wine gallon assessment under section 1300 of the internal-revenue act as amended in 1936. That claim was found to be also well taken and was sustained.  