Case Name: Protests 13432-K, etc., of Border Brokerage Co. (Seattle)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1942-07-10
Citations: 9 Cust. Ct. 377
Docket Number: No. 47368
Parties: Protests 13432-K, etc., of Border Brokerage Co. (Seattle).
Judges: 
Reporter: United States Customs Court Reports
Volume: 9
Pages: 377–377

Head Matter:
No. 47368.
Protests 13432-K, etc., of Border Brokerage Co. (Seattle).

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 on the basis of the condition in which imported, and that no addition should have been made for the planing, tonguing, and grooving. Protests sustained to this extent.