United States Customs Court, 1939

Protests 667097-G of Martin Clifford Lumber Co.

Protests 667097-G of Martin Clifford Lumber Co.
United States Customs Court · Decided March 7, 1939 · McClelland
2 Cust. Ct. 600
Protests 667097-G of Martin Clifford Lumber Co.

Opinion of the Court

Opinion by

McClelland, P. J.

In accordance with stipulation of counsel and on the authority of Myers v. United States (T. D. 49530) the claim was sustained that the tax imposed under the revenue act should have been taken on the planed, tongued, and grooved lumber on the basis of its board measurement in the condition as actually imported.

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