Protests 976461-G of Tower

U.S. Customs Court

Protests 976461-G of Tower

8 Cust. Ct. 445

CourtUnited States Customs Court

DecidedJanuary 19, 1942

DocketNo. 46845

StatusPublished

This text of 8 Cust. Ct. 445 (Protests 976461-G of Tower) 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 976461-G of Tower, 8 Cust. Ct. 445 (cusc 1942).

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Opinion

Opinion by

Walker, J.

In accordance with the facts recited in the stipulation in this case and from an examination of the official papers it appeared that the situation involved is the same as that in Seaboard Lumber Sales Co. v. United States (5 Cust. Ct. 161, C. D. 391). Following the decision in that case it was held that allowance should have been made for planing, tonguing, and grooving under the provisions of section 601 (c) (6), Revenue Act of 1932, as amended by the Canadian Trade Agreement (T. D. 48033).

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Opinion by

Walker, J.

In accordance with the facts recited in the stipulation in this case and from an examination of the official papers it appeared that the situation involved is the same as that in Seaboard Lumber Sales Co. v. United States (5 Cust. Ct. 161, C. D. 391). Following the decision in that case it was held that allowance should have been made for planing, tonguing, and grooving under the provisions of section 601 (c) (6), Revenue Act of 1932, as amended by the Canadian Trade Agreement (T. D. 48033).

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Bluebook (online)

8 Cust. Ct. 445, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protests-976461-g-of-tower-cusc-1942.

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