Case Name: Norman G. Jensen v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1957-02-20
Citations: 38 Cust. Ct. 413
Docket Number: No. 60506; protest 60725-K (Pembina)
Parties: Norman G. Jensen v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 38
Pages: 413–413

Head Matter:
No. 60506.
Norman G. Jensen v. United States,
protest 60725-K (Pembina).

Opinion:
Opinion by
Mollison, J.
In accordance with stipulation of counsel that the lumber is similar in all material respects to that the subject of United States v. F. W. Myers & Co., Inc. (24 C. C. P. A. 156, T. D. 48640) and F. W. Myers & Co., Inc. v. United States (73 Treas. Dec. 714, T. D. 49530), the claim of the plaintiff was sustained as to all of the entries in question, except entry 911-A. The collector was directed to reliquidate the entries on the basis of the actual number of board feet of planed, tongued, and/or grooved lumber imported, as shown on the invoices and/or the entries covered by the said protests, or as may be calculated arithmetically from the information shown thereon. The protest, having been abandoned as to entry 911-A, was dismissed as to that entry.