Case: Protests 987131-G, etc., of M. V. Jenkins (Seattle)
Abbreviation: Protests 987131-G of Jenkins
Decision Date: 1942-07-10
Docket Number: No. 47380
Citation: 9 Cust. Ct. 379
Volume: 9
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protests 987131-G, etc., of M. V. Jenkins (Seattle).
Judges: 
Pages: 379–379

Head Matter:
No. 47380.
Protests 987131-G, etc., of M. V. Jenkins (Seattle).

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 on the basis of the condition in which imported, and that no addition should have been made for the planing, tonguing, and grooving. Protests sustained to this extent.