Case Name: Protests 30071-K etc., of Wendling Nathan Co. et al. (San Francisco)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1941-10-15
Citations: 7 Cust. Ct. 294
Docket Number: No. 46447
Parties: Protests 30071-K etc., of Wendling Nathan Co. et al. (San Francisco).
Judges: 
Reporter: United States Customs Court Reports
Volume: 7
Pages: 294–294

Head Matter:
No. 46447.
Protests 30071-K etc., of Wendling Nathan Co. et al. (San Francisco).

Opinion:
Opinion by
Walker, J.
In accordance with stipulation of counsel that the merchandise is similar to that the subject of Seaboard Lumber Sales Co. (5 Cust. Ct. 161, C. D. 391), it was held that allowance should have been made for planing or tonguing and grooving, as said tax is only assessable on the net footage imported. The protests were sustained.