Protests 10352-K of Emery

U.S. Customs Court

Protests 10352-K of Emery

9 Cust. Ct. 366

CourtUnited States Customs Court

DecidedJune 24, 1942

DocketNo. 47324

StatusPublished

This text of 9 Cust. Ct. 366 (Protests 10352-K of Emery) 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

Protests 10352-K of Emery, 9 Cust. Ct. 366 (cusc 1942).

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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 fhe 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 planing, or tonguing and grooving. Protests sustained to this extent.

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Opinion by

Walker, J.

It was stipulated that the lumber in question is similar in all material respects to that fhe 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 planing, or tonguing and grooving. Protests sustained to this extent.

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Bluebook (online)

9 Cust. Ct. 366, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protests-10352-k-of-emery-cusc-1942.

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