Protests 46347-K of Border Brokerage Co.

U.S. Customs Court

Protests 46347-K of Border Brokerage Co.

9 Cust. Ct. 378

CourtUnited States Customs Court

DecidedJuly 10, 1942

DocketNo. 47374

StatusPublished

This text of 9 Cust. Ct. 378 (Protests 46347-K of Border 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 46347-K of Border Brokerage Co., 9 Cust. Ct. 378 (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 the subject of Seaboard Lumber Sales Co. v. United States (6 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 the planing, 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 the subject of Seaboard Lumber Sales Co. v. United States (6 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 the planing, tonguing, and grooving. Protests sustained to this extent.

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9 Cust. Ct. 378, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protests-46347-k-of-border-brokerage-co-cusc-1942.

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