United States Customs Court, 1939

Protests 946823-G of Seaboard Lumber Sales Co.

Protests 946823-G of Seaboard Lumber Sales Co.
United States Customs Court · Decided March 24, 1939 · McClelland
2 Cust. Ct. 635
Protests 946823-G of Seaboard Lumber Sales 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) 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.