Case Name: Protests 42097-K, etc., of M. V. Jenkins (Seattle)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1942-07-10
Citations: 9 Cust. Ct. 378
Docket Number: No. 47372
Parties: Protests 42097-K, etc., of M. V. Jenkins (Seattle).
Judges: 
Reporter: United States Customs Court Reports
Volume: 9
Pages: 378–378

Head Matter:
No. 47372.
Protests 42097-K, etc., of M. V. Jenkins (Seattle).

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 on the basis of the condition in which imported, and that no addition shoujd have been made for the planing, tonguing, and grooving. Protests sustainedro this extent.