Case: Protests 48748-K, etc., of A. N. Deringer, Inc. (St. Albans)
Abbreviation: Protests 48748-K of A. N. Deringer, Inc.
Decision Date: 1941-12-10
Docket Number: No. 46663
Citation: 7 Cust. Ct. 332
Volume: 7
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protests 48748-K, etc., of A. N. Deringer, Inc. (St. Albans).
Judges: 
Pages: 332–333

Head Matter:
No. 46663.
Protests 48748-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 therefore sustained.