Case Name: Protests 996719-G, etc., of E. Dillingham, Inc. (Ogdensburg)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1941-12-10
Citations: 7 Cust. Ct. 331
Docket Number: No. 46658
Parties: Protests 996719-G, etc., of E. Dillingham, Inc. (Ogdensburg).
Judges: 
Reporter: United States Customs Court Reports
Volume: 7
Pages: 331–332

Head Matter:
Before the First Division,
December 10, 1941
No. 46658.
Protests 996719-G, etc., of E. Dillingham, Inc. (Ogdensburg).

Opinion:
Opinion by
W alker, 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.