Case Name: Protests 989717-G, etc., of Burns Lumber Co. (Los Angeles)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1941-05-23
Citations: 6 Cust. Ct. 651
Docket Number: No. 45914
Parties: Protests 989717-G, etc., of Burns Lumber Co. (Los Angeles).
Judges: 
Reporter: United States Customs Court Reports
Volume: 6
Pages: 651–651

Head Matter:
No. 45914.
Protests 989717-G, etc., of Burns Lumber Co. (Los Angeles).

Opinion:
Opinion by
Walker, J.
In accordance with stipulation of counsel and on the authority of Seaboard v. United States (5 Oust. Ct. 161, C. D. 391) it was held that the tax under section 601 (c) (6), Revenue Act of 1932, should have been assessed only on the net footage of the lumber in question.