Protests 946823-G of Seaboard Lumber Sales Co.
Protests 946823-G of Seaboard Lumber Sales Co.
2 Cust. Ct. 635
Opinion of the Court
Opinion by
In accordance with stipulation of counsel and on the authority of Myers v. United States (T. D. 49530) it was held that the tax under section 601 (c) (6) was assessed on the basis of board measurement in excess of the quantity actually imported. Following Laurence Phillips Lumber Co. v. United States (T. D. 49624) certain timber was held not dutiable under section 601 (c) (6) as claimed.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.