Case Name: Protests 972369-G, etc., of F. W. Myers & Co., Inc. (Ogdensburg)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1941-12-10
Citations: 7 Cust. Ct. 332
Docket Number: No. 46660
Parties: Protests 972369-G, etc., of F. W. Myers & Co., Inc. (Ogdensburg).
Judges: 
Reporter: United States Customs Court Reports
Volume: 7
Pages: 332–332

Head Matter:
No. 46660.
Protests 972369-G, etc., of F. W. Myers & Co., Inc. (Ogdensburg).

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 protests were therefore sustained.