Protest 994199-G of Dieckmann

U.S. Customs Court

Protest 994199-G of Dieckmann

6 Cust. Ct. 564

CourtUnited States Customs Court

DecidedFebruary 27, 1941

DocketNo. 45476

StatusPublished

This text of 6 Cust. Ct. 564 (Protest 994199-G of Dieckmann) 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 994199-G of Dieckmann, 6 Cust. Ct. 564 (cusc 1941).

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Opinion

Opinion by

Walker, J.

The pieces of wood in question are 5" x 8" x 12'. In Laurence Phillips Lumber Co. v. United States (T. D. 49624) the rule was laid down that the term “timber” includes pieces of wood 6” x 6" in cross-section but not less than 6" on any one side, and the court held that timber was not included within the meaning of the term “lumber.” From a review of the authorities cited it was held that the term “flitches” was not considered by Congress to be a separate classification apart from either “lumber” or “timber.” On the record presented the protest was .overruled.

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Opinion by

Walker, J.

The pieces of wood in question are 5" x 8" x 12'. In Laurence Phillips Lumber Co. v. United States (T. D. 49624) the rule was laid down that the term “timber” includes pieces of wood 6” x 6" in cross-section but not less than 6" on any one side, and the court held that timber was not included within the meaning of the term “lumber.” From a review of the authorities cited it was held that the term “flitches” was not considered by Congress to be a separate classification apart from either “lumber” or “timber.” On the record presented the protest was .overruled.

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Bluebook (online)

6 Cust. Ct. 564, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-994199-g-of-dieckmann-cusc-1941.