Case Name: Protests 1497-K, etc., of M. V. Jenkins (Seattle)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1942-06-08
Citations: 8 Cust. Ct. 545
Docket Number: No. 47277
Parties: Protests 1497-K, etc., of M. V. Jenkins (Seattle).
Judges: 
Reporter: United States Customs Court Reports
Volume: 8
Pages: 545–545

Head Matter:
Before the First Division,
June 8, 1942
No. 47277.
Protests 1497-K, etc., of M. V. Jenkins (Seattle).

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 v. United Slates (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.