Case: Protests 12571-K, etc., of Pacific Customs Brokerage Co. (Portland Maine)
Abbreviation: Protests 12571-K of Pacific Customs Brokerage Co.
Decision Date: 1942-05-28
Docket Number: No. 47261
Citation: 8 Cust. Ct. 541
Volume: 8
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protests 12571-K, etc., of Pacific Customs Brokerage Co. (Portland Maine).
Judges: 
Pages: 541–541

Head Matter:
No. 47261.
Protests 12571-K, etc., of Pacific Customs Brokerage Co. (Portland Maine).

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 therefore sustained to that extent.