Case: Protests 50909-K, etc., of W. F. Mackay (Pembina)
Abbreviation: Protests 50909-K of Mackay
Decision Date: 1943-01-02
Docket Number: No. 47869
Citation: 10 Cust. Ct. 365
Volume: 10
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protests 50909-K, etc., of W. F. Mackay (Pembina).
Judges: 
Pages: 365–365

Head Matter:
No. 47869.
Protests 50909-K, etc., of W. F. Mackay (Pembina).

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 the lumber was imported and that no addition should have been made for planing, tonguing, and/or grooving. Protests sustained to that extent.