Protest 894351-G (B) of Canadian Western Lumber Co.

U.S. Customs Court

Protest 894351-G (B) of Canadian Western Lumber Co.

11 Cust. Ct. 309

CourtUnited States Customs Court

DecidedNovember 24, 1943

DocketNo. 48978

StatusPublished

This text of 11 Cust. Ct. 309 (Protest 894351-G (B) of Canadian Western Lumber 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 894351-G (B) of Canadian Western Lumber Co., 11 Cust. Ct. 309 (cusc 1943).

Pincite

Opinion

Opinion by

Walker, J.

At the hearing the examiner testified that all of the items on the invoice, with the exception of 3, consisted of lumber and that those 3 consisted of timber and should have been returned at the 50-cent rate under paragraph 401, but free of the tax imposed under the revenue act. In accordance therewith and on the authority of Laurence Phillips Lumber Co. v. United States (T. D. 49624), which record was incorporated herein, the protest was sustained only as to the 3 items above mentioned.

Free access — add to your briefcase to read the full text and ask questions with AI

Opinion by

Walker, J.

At the hearing the examiner testified that all of the items on the invoice, with the exception of 3, consisted of lumber and that those 3 consisted of timber and should have been returned at the 50-cent rate under paragraph 401, but free of the tax imposed under the revenue act. In accordance therewith and on the authority of Laurence Phillips Lumber Co. v. United States (T. D. 49624), which record was incorporated herein, the protest was sustained only as to the 3 items above mentioned.

Cite This Page — Counsel Stack

Bluebook (online)

11 Cust. Ct. 309, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-894351-g-b-of-canadian-western-lumber-co-cusc-1943.