United States Customs Court, 1941

Protests 979280-G of Central Vermont Railway, Inc.

Protests 979280-G of Central Vermont Railway, Inc.
United States Customs Court · Decided December 5, 1941 · Walker
7 Cust. Ct. 331
Protests 979280-G of Central Vermont Railway, Inc.

Opinion of the Court

Opinion by

Walker, J.

It was stipulated that the luihber in question is similar in all material respects to that the subject of Seaboard Lumber Sales Co. v. United States (5 Cust. Ct. 161, C. D. 391). In accordance therewith it was held that the tax imposed should have been assessed only on the net footage imported. The protests were therefore sustained to that extent.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.