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United States Customs Court, 1938

Protests 640376-G of Union Brokerage Co.

Protests 640376-G of Union Brokerage Co.
United States Customs Court · Decided October 3, 1938 · McClelland
1 Cust. Ct. 425
Protests 640376-G of Union Brokerage Co.

Opinion of the Court

Opinion by

McClelland, P. J.

It appeared that the merchandise consists of cedar timbers 9x9 inches in cross-section or over. On the authority of Laurence Phillips Lumber Co. v. United States (T. D. 49624) the timber was held not subject to the tax in question and the protests were sustained.

Case-law data current through September 30, 2026. Source: CourtListener bulk data.