Protest 996861-G of Wendling Nathan Co.

U.S. Customs Court

Protest 996861-G of Wendling Nathan Co.

7 Cust. Ct. 261

CourtUnited States Customs Court

DecidedSeptember 12, 1941

DocketNo. 46304

StatusPublished

This text of 7 Cust. Ct. 261 (Protest 996861-G of Wendling Nathan 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 996861-G of Wendling Nathan Co., 7 Cust. Ct. 261 (cusc 1941).

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Opinion

Opinion by

Walker, J.

It was stipulated that the lumber in question is similar in all material respects to that idle 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 under the provisions of section 601 (c) (6), Revenue Act of 1932, as amended, should have been assessed only on the net footage imported. The protest was therefore sustained.

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Opinion by

Walker, J.

It was stipulated that the lumber in question is similar in all material respects to that idle 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 under the provisions of section 601 (c) (6), Revenue Act of 1932, as amended, should have been assessed only on the net footage imported. The protest was therefore sustained.

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7 Cust. Ct. 261, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-996861-g-of-wendling-nathan-co-cusc-1941.

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