Case: Protest 10267-K of M. A. Hoenecke (Minneapolis)
Abbreviation: Protest 10267-K of Hoenecke
Decision Date: 1942-07-10
Docket Number: No. 47367
Citation: 9 Cust. Ct. 377
Volume: 9
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protest 10267-K of M. A. Hoenecke (Minneapolis).
Judges: 
Pages: 377–377

Head Matter:
No. 47367.
Protest 10267-K of M. A. Hoenecke (Minneapolis).

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. Protest sustained to this extent.