Case Name: Protests 917847-G, etc., of H. R. MacMillan Export Co., Ltd. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-03-07
Citations: 2 Cust. Ct. 599
Docket Number: No. 40760
Parties: Protests 917847-G, etc., of H. R. MacMillan Export Co., Ltd. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 2
Pages: 599–599

Head Matter:
Before the First Division,
March 7, 1939
No. 40760.
Protests 917847-G, etc., of H. R. MacMillan Export Co., Ltd. (New York).

Opinion:
Opinion by
McClelland, P. J.
In accordance with stipulation of counsel and on the authority of Phillips v. United States (T. D. 49624) it was held that the timber in question is free of the tax imposed under section 601 (c) (6), Revenue Act of 1932.