Case Name: Protest 838552-G of Samuel Shapiro & Co., Inc. (Baltimore)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-09-29
Citations: 3 Cust. Ct. 409
Docket Number: No. 42267
Parties: Protest 838552-G of Samuel Shapiro & Co., Inc. (Baltimore).
Judges: 
Reporter: United States Customs Court Reports
Volume: 3
Pages: 409–409

Head Matter:
No. 42267.
Protest 838552-G of Samuel Shapiro & Co., Inc. (Baltimore).

Opinion:
Opinion by
McClelland, P. J.
In accordance with stipulation of counsel and on the authority of Laurence Phillips v. United States (T. D. 49624) it was held that the timber in question should not have been assessed under section 601 (c) (6). The protest was sustained as to the board measurement of lumber on the authority of Myers v. United States (T. D. 49530).