Case ID: cust-ct_5/html/0416-05.html
Source: Caselaw Access Project
Author: {"author": "Walker, J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

No. 44852.
    Protests 832261-G, etc., of Wm. J. Jones & Co. (Philadelphia).
   Opinion by

Walker, J.

In accordance with stipulation of counsel and on the authority of Laurence Phillips Lumber Co. v. United States (T. D. 49624) certain timber was held not taxable under section 601 (c) (6), Revenue Act of 1932. On the authority of Myers v. United States (T. D. 49530) it was held that allowance should be made for the planing in assessing the tax under the Revenue Act.