Case: Protests 15471-K, etc., of Seaboard Lumber Sales Co. (New York)
Abbreviation: Protests 15471-K of Seaboard Lumber Sales Co.
Decision Date: 1941-10-17
Docket Number: No. 46482
Citation: 7 Cust. Ct. 300
Volume: 7
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protests 15471-K, etc., of Seaboard Lumber Sales Co. (New York).
Judges: 
Pages: 300–300

Head Matter:
No. 46482.
Protests 15471-K, etc., of Seaboard Lumber Sales Co. (New York).

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.