Case Name: Protests 640376-G, etc., of Union Brokerage Co. (Pembina)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1938-10-03
Citations: 1 Cust. Ct. 425
Docket Number: No. 39506
Parties: Protests 640376-G, etc., of Union Brokerage Co. (Pembina).
Judges: 
Reporter: United States Customs Court Reports
Volume: 1
Pages: 425–425

Head Matter:
Before the First Division,
October 3, 1938
No. 39506.
Protests 640376-G, etc., of Union Brokerage Co. (Pembina).

Opinion:
Opinion by
McClelland, P. J.
It appeared that the merchandise consists of cedar timbers 9x9 inches in cross-section or over. On the authority of Laurence Phillips Lumber Co. v. United States (T. D. 49624) the timber was held not subject to the tax in question and the protests were sustained.