Case Name: Protest 34477-K of Burns Lumber Co. (Los Angeles)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1941-10-15
Citations: 7 Cust. Ct. 294
Docket Number: No. 46445
Parties: Protest 34477-K of Burns Lumber Co. (Los Angeles).
Judges: 
Reporter: United States Customs Court Reports
Volume: 7
Pages: 294–294

Head Matter:
No. 46445.
Protest 34477-K of Burns Lumber Co. (Los Angeles).

Opinion:
Opinion by
Walker, J!
It was stipulated that the lumber in question is similar in all material respects to that the subject of Seaboard Lumber Sales Co. v. United States (5 Cust. Ct. 161, C. D. 391). In accordance therewith it was held that the tax imposed should have been assessed only on the net footage imported The protest was therefore sustained.