Protest 37729-K of F. W. Myers & Co.

U.S. Customs Court

Protest 37729-K of F. W. Myers & Co.

9 Cust. Ct. 444

United States Customs Court·Decided November 9, 1942·No. No. 47711·Published

Opinion

Opinion by

Walker, J.

It was stipulated that the lumber in question is similar in all material respects to that the subject of Seaboard Lumber Sales Co., Ltd. v. United States (5 Cust. Ct. 161, C. D. 391). In accordance therewith it was held that the tax imposed should have been assessed on the basis of the condition in which imported and that no addition should have been made for planing, tonguing, or grooving. The protest was sustained to this extent.

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Opinion by

Walker, J.

It was stipulated that the lumber in question is similar in all material respects to that the subject of Seaboard Lumber Sales Co., Ltd. v. United States (5 Cust. Ct. 161, C. D. 391). In accordance therewith it was held that the tax imposed should have been assessed on the basis of the condition in which imported and that no addition should have been made for planing, tonguing, or grooving. The protest was sustained to this extent.

Protest 37729-K of F. W. Myers & Co., 9 Cust. Ct. 444 (cusc 1942).

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9 Cust. Ct. 444 (Protest 37729-K of F. W. Myers & Co.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Opinion

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