Protests 1497-K of Jenkins

8 Cust. Ct. 545
CourtUnited States Customs Court
DecidedJune 8, 1942
DocketNo. 47277
StatusPublished

This text of 8 Cust. Ct. 545 (Protests 1497-K of Jenkins) 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 1497-K of Jenkins, 8 Cust. Ct. 545 (cusc 1942).

Opinion

Opinion by

Walker, J.

It was stipulated that the lumber in question is similar in all material respects to that the subject of Seaboard v. United Slates (5 Cust. Ct. 161, C. D. 391). In accordance therewith it was held that the tax imposed should have been assessed only on the net footage imported. The protests were therefore sustained to that extent.

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Related

Seaboard Lumber Sales Co. v. United States
5 Cust. Ct. 161 (U.S. Customs Court, 1940)

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Bluebook (online)
8 Cust. Ct. 545, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protests-1497-k-of-jenkins-cusc-1942.