United States Customs Court, 1942

Protests 17805-K of Seaboard Lumber Sales Co.

Protests 17805-K of Seaboard Lumber Sales Co.
United States Customs Court · Decided January 14, 1942 · Walker
8 Cust. Ct. 440
Protests 17805-K of Seaboard Lumber Sales Co.

Opinion of the Court

Opinion by

Walker, J.

It was stipulated that the lumber 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 no addition should have been made to the imported quantity for planing, tonguing, and grooving. The protests were therefore sustained.

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