Case: Protests 1497-K, etc., of M. V. Jenkins (Seattle)
Abbreviation: Protests 1497-K of Jenkins
Decision Date: 1942-06-08
Docket Number: No. 47277
Citation: 8 Cust. Ct. 545
Volume: 8
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protests 1497-K, etc., of M. V. Jenkins (Seattle).
Judges: 
Pages: 545–545

Head Matter:
Before the First Division,
June 8, 1942
No. 47277.
Protests 1497-K, 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 v. United Slates (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 to that extent.