Case Name: Protests 2428-K, etc., of A. N. Deringer, Inc. (St. Albans)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1941-12-17
Citations: 8 Cust. Ct. 414
Docket Number: No. 46683
Parties: Protests 2428-K, etc., of A. N. Deringer, Inc. (St. Albans).
Judges: 
Reporter: United States Customs Court Reports
Volume: 8
Pages: 414–414

Head Matter:
No. 46683.
Protests 2428-K, etc., of A. N. Deringer, Inc. (St. Albans).

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 sustained to that extent.