United States Customs Court, 1945

Protests 100677-K of Thompson Mahogany Co.

Protests 100677-K of Thompson Mahogany Co.
United States Customs Court · Decided July 6, 1945 · Oliver
15 Cust. Ct. 233
Protests 100677-K of Thompson Mahogany Co.

Opinion of the Court

Opinion by

Oliver, P. J.

It was stipulated that the merchandise consists of mahogany lumber, planed on one side by so-called “hit-and-miss” planing, the same in all material respects as that the subject of Thompson Mahogany Co. v. United States (13 Cust. Ct. 204, C. D. 894). In accordance therewith it was held that the merchandise is entitled to free entry under paragraph 1803, but is subject to the internal revenue tax assessed.

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