Case: Protests 37218-K, etc., of Burns Lumber Co. (Los Angeles)
Abbreviation: Protests 37218-K of Burns Lumber Co.
Decision Date: 1941-10-17
Docket Number: No. 46480
Citation: 7 Cust. Ct. 299
Volume: 7
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protests 37218-K, etc., of Burns Lumber Co. (Los Angeles).
Judges: 
Pages: 299–300

Head Matter:
No. 46480.
Protests 37218-K, etc., of Burns Lumber Co. (Los Angeles).

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.