Case: Protest 14012-K of Burns Lumber Co. (Los Angeles)
Abbreviation: Protest 14012-K of Burns Lumber Co.
Decision Date: 1941-02-25
Docket Number: No. 45461
Citation: 6 Cust. Ct. 562
Volume: 6
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protest 14012-K of Burns Lumber Co. (Los Angeles).
Judges: 
Pages: 562–562

Head Matter:
No. 45461.
Protest 14012-K of Burns Lumber Co. (Los Angeles).

Opinion:
Opinion by
Walker, J.
In accordance with stipulation of counsel and on the authority of Seaboard v. United States (5 Cust. Ct. 161, C. D. 391) it was held that the tax in question should have been assessed only on the net footage imported.