Case: Protest 813139-G of C. J. Tower & Sons (Buffalo)
Abbreviation: Protest 813139-G of Tower
Decision Date: 1938-10-25
Docket Number: No. 39695
Citation: 1 Cust. Ct. 456
Volume: 1
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protest 813139-G of C. J. Tower & Sons (Buffalo).
Judges: 
Pages: 456–457

Head Matter:
Before the First Division,
October 25, 1938
No. 39695.
Protest 813139-G of C. J. Tower & Sons (Buffalo).

Opinion:
Opinon by
McClelland, P. J.
In accordance with stipulation of counsel and on the authority of Laurence, Phillips Lumber Co. v. United States (T. D. 49624) the claim for entry free of the tax under section 601 (c) (6) of the Revenue Act of 1932 was sustained.