Protests 832261-G of Wm. J. Jones & Co.
This text of 5 Cust. Ct. 416 (Protests 832261-G of Wm. J. Jones & 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.
Opinion
Opinion by
In accordance with stipulation of counsel and on the authority of Laurence Phillips Lumber Co. v. United States (T. D. 49624) certain timber was held not taxable under section 601 (c) (6), Revenue Act of 1932. On the authority of Myers v. United States (T. D. 49530) it was held that allowance should be made for the planing in assessing the tax under the Revenue Act.
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