Case Name: Protests 949809-G, etc., of Mattoon & Co. et al. (San Francisco)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-03-01
Citations: 2 Cust. Ct. 592
Docket Number: No. 40731
Parties: Protests 949809-G, etc., of Mattoon & Co. et al. (San Francisco).
Judges: 
Reporter: United States Customs Court Reports
Volume: 2
Pages: 592–592

Head Matter:
Before the First Division,
March 1, 1939
No. 40731.
Protests 949809-G, etc., of Mattoon & Co. et al. (San Francisco).

Opinion:
Opinion by
McClelland, P. J.
In accordance with stipulation of counsel and on the authority of Mitsui v. United States (T. D. 47761) and Laurence Phillips Lumber Co. v. United States (T. D. 49624) the timber in question was held not subject to duty under the revenue act as claimed.