Case Name: Protest 982469-G of Seaboard Lumber Sales Co., Ltd. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-09-22
Citations: 3 Cust. Ct. 406
Docket Number: No. 42247
Parties: Protest 982469-G of Seaboard Lumber Sales Co., Ltd. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 3
Pages: 406–406

Head Matter:
No. 42247.
Protest 982469-G of Seaboard Lumber Sales Co., Ltd. (New York).

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) the timber in question was held not subject to the duty or tax imposed under section 601 (c) (6).