Case Name: Protests 31835-K, etc., of Blanchard Lumber Co. (Boston)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1942-12-09
Citations: 9 Cust. Ct. 459
Docket Number: No. 47786
Parties: Protests 31835-K, etc., of Blanchard Lumber Co. (Boston).
Judges: 
Reporter: United States Customs Court Reports
Volume: 9
Pages: 459–459

Head Matter:
Before the First Division,
December 9, 1942
No. 47786.
Protests 31835-K, etc., of Blanchard Lumber Co. (Boston).

Opinion:
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 the tax imposed should have-been assessed on'the basis of the condition in which imported and that no addition should have been made for planing, tonguing, and groovihg. Protests sustained to this extent. The claims as to certain entries, having been abandoned, the protests were dismissed to that extent.