Protest 41290-K of Pacific Customs Brokerage Co.

U.S. Customs Court

Protest 41290-K of Pacific Customs Brokerage Co.

15 Cust. Ct. 233

CourtUnited States Customs Court

DecidedJuly 6, 1945

DocketNo. 50343

StatusPublished

This text of 15 Cust. Ct. 233 (Protest 41290-K of Pacific Customs Brokerage Co.) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Protest 41290-K of Pacific Customs Brokerage Co., 15 Cust. Ct. 233 (cusc 1945).

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Opinion

Opinion by

Oliver, P. J.

It was stipulated that the lumber is similar in all material respects to that the subject of Seaboard Lumber Sales Co. v. United States (5 Cust. Ct. 161, C. D. 391). In accordance therewith it was held that the tax imposed should have been assessed upon the basis of the actual amount of lumber imported. The claim was therefore sustained as to the planed, tongued, and/or grooved lumber in question.

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Opinion by

Oliver, P. J.

It was stipulated that the lumber is similar in all material respects to that the subject of Seaboard Lumber Sales Co. v. United States (5 Cust. Ct. 161, C. D. 391). In accordance therewith it was held that the tax imposed should have been assessed upon the basis of the actual amount of lumber imported. The claim was therefore sustained as to the planed, tongued, and/or grooved lumber in question.

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Bluebook (online)

15 Cust. Ct. 233, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-41290-k-of-pacific-customs-brokerage-co-cusc-1945.

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