Protest 58897-K of Dillingham

U.S. Customs Court

Protest 58897-K of Dillingham

9 Cust. Ct. 378

United States Customs Court·Decided July 10, 1942·No. No. 47376·Published

Opinion

[379]*379Opinion 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. 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 the planing, tonguing, and grooving. Protest sustained to this extent.

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[379]*379Opinion 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. 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 the planing, tonguing, and grooving. Protest sustained to this extent.

Protest 58897-K of Dillingham, 9 Cust. Ct. 378 (cusc 1942).

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Opinion

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