Case Name: Protest 984771-G of Burritt Lumber Sales Co., Inc. (Detroit)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-01-23
Citations: 4 Cust. Ct. 376
Docket Number: No. 43089
Parties: Protest 984771-G of Burritt Lumber Sales Co., Inc. (Detroit).
Judges: 
Reporter: United States Customs Court Reports
Volume: 4
Pages: 376–376

Head Matter:
No. 43089.
Protest 984771-G of Burritt Lumber Sales Co., Inc. (Detroit).

Opinion:
Opinion by
Keefe, J.
The facts disclosed that in Canada the lumber was planed and that there was an advance in value and improvement in condition thereof. There was no evidence that any attempt was made to comply with the regulations required by paragraph 1615. Clukey v. United States (T. D. 45373) cited. On the record presented the protest was overruled.