Case Name: Protest 56755-K of Burns Lumber Co. (Los Angeles)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1941-10-15
Citations: 7 Cust. Ct. 293
Docket Number: No. 46440
Parties: Protest 56755-K of Burns Lumber Co. (Los Angeles).
Judges: 
Reporter: United States Customs Court Reports
Volume: 7
Pages: 293–293

Head Matter:
No. 46440.
Protest 56755-K of Burns Lumber Co. (Los Angeles).

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 only on the net footage imported. The protest was therefore sustained.