Case: Protests 2207-K, etc., of Seaboard Lumber Sales Co., Ltd. (Boston)
Abbreviation: Protests 2207-K of Seaboard Lumber Sales Co.
Decision Date: 1941-12-17
Docket Number: No. 46682
Citation: 8 Cust. Ct. 413
Volume: 8
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protests 2207-K, etc., of Seaboard Lumber Sales Co., Ltd. (Boston).
Judges: 
Pages: 413–414

Head Matter:
No. 46682.
Protests 2207-K, etc., of Seaboard Lumber Sales Co., Ltd. (Boston).

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 sustained to that extent.