Case: Protests 976463-G, etc., of C. J. Tower & Sons (Buffalo)
Abbreviation: Protests 976463-G of Tower
Decision Date: 1942-07-10
Docket Number: No. 47377
Citation: 9 Cust. Ct. 379
Volume: 9
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protests 976463-G, etc., of C. J. Tower & Sons (Buffalo).
Judges: 
Pages: 379–379

Head Matter:
No. 47377.
Protests 976463-G, etc., of C. J. Tower & Sons (Buffalo).

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.