Case Name: Protests 832261-G, etc., of Wm. J. Jones & Co. (Philadelphia)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-12-05
Citations: 5 Cust. Ct. 416
Docket Number: No. 44852
Parties: Protests 832261-G, etc., of Wm. J. Jones & Co. (Philadelphia).
Judges: 
Reporter: United States Customs Court Reports
Volume: 5
Pages: 416–416

Head Matter:
No. 44852.
Protests 832261-G, etc., of Wm. J. Jones & Co. (Philadelphia).

Opinion:
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.