Case Name: Protest 987132-G of M. V. Jenkins (Seattle)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1942-01-21
Citations: 8 Cust. Ct. 447
Docket Number: No. 46853
Parties: Protest 987132-G of M. V. Jenkins (Seattle).
Judges: 
Reporter: United States Customs Court Reports
Volume: 8
Pages: 447–447

Head Matter:
Before the First Division,
January 21, 1942
No. 46853.
Protest 987132-G of M. V. Jenkins (Seattle).

Opinion:
Opinion by
Walker, J.
In accordance with stipulation of counsel and on the authority of Seaboard Lumber Sales Co. v. United States (5 Cust. Ct. 161, C. D. 391) it was held that no addition should have been made to the imported quantity for planing, tonguing, and grooving. The protest was therefore sustained.