Protests 22305-K of Pacific Customs Brokerage Co.

U.S. Customs Court

Protests 22305-K of Pacific Customs Brokerage Co.

10 Cust. Ct. 364

CourtUnited States Customs Court

DecidedJanuary 2, 1943

DocketNo. 47868

StatusPublished

This text of 10 Cust. Ct. 364 (Protests 22305-K of Pacific Customs Brokerage 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

Protests 22305-K of Pacific Customs Brokerage Co., 10 Cust. Ct. 364 (cusc 1943).

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Opinion

Opinion by

Walker, J.

It was stipulated thaf" the lumber in question is similar in all material respects to that the subject of Seaboard Lumber Sales Co. v. United States (5 Cust. Ct. 161, C. D. 391). In accordance therewith it was held that [365]*365the tax imposed should have been assessed on the basis of the condition in which the lumber was imported and that no addition should have been made for planing, tonguing, and/or grooving. Protests sustained to that extent.

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Opinion by

Walker, J.

It was stipulated thaf" the lumber in question is similar in all material respects to that the subject of Seaboard Lumber Sales Co. v. United States (5 Cust. Ct. 161, C. D. 391). In accordance therewith it was held that [365]*365the tax imposed should have been assessed on the basis of the condition in which the lumber was imported and that no addition should have been made for planing, tonguing, and/or grooving. Protests sustained to that extent.

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Bluebook (online)

10 Cust. Ct. 364, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protests-22305-k-of-pacific-customs-brokerage-co-cusc-1943.

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