Case Name: Protest 813139-G of C. J. Tower & Sons (Buffalo)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1938-10-25
Citations: 1 Cust. Ct. 456
Docket Number: No. 39695
Parties: Protest 813139-G of C. J. Tower & Sons (Buffalo).
Judges: 
Reporter: United States Customs Court Reports
Volume: 1
Pages: 456–457

Head Matter:
Before the First Division,
October 25, 1938
No. 39695.
Protest 813139-G of C. J. Tower & Sons (Buffalo).

Opinion:
Opinon by
McClelland, P. J.
In accordance with stipulation of counsel and on the authority of Laurence, Phillips Lumber Co. v. United States (T. D. 49624) the claim for entry free of the tax under section 601 (c) (6) of the Revenue Act of 1932 was sustained.