Case Name: Protests 774909-G, etc., of C. S. Emery & Co. (St. Albans)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-05-29
Citations: 2 Cust. Ct. 724
Docket Number: No. 41439
Parties: Protests 774909-G, etc., of C. S. Emery & Co. (St. Albans).
Judges: 
Reporter: United States Customs Court Reports
Volume: 2
Pages: 724–724

Head Matter:
Before the First Division,
May 29, 1939
No. 41439.
Protests 774909-G, etc., of C. S. Emery & Co. (St. Albans).

Opinion:
Opinion by
McClelland, P. J.
In accordance with stipulation of counsel and on the authority of Phillips Lumber Co. v. United States (T. D. 49624), holding timber not subject to a tax under section 601 (c) (6), the protests were sustained.