-
Opinion by
McClelland, P. J. In accordance with stipulation of counsel and on the authority of Laurence Phillips v. United States (T. D. 49624) certain timber was held not subject to the tax under the Revenue Act as claimed. The claim that the tax on the lumber should have been taken only on the number of board feet imported was sustained on the authority of Myers v. United States (T. D. 49530).
Document Info
Docket Number: No. 42429
Citation Numbers: 3 Cust. Ct. 439
Judges: McClelland
Filed Date: 10/13/1939
Precedential Status: Precedential
Modified Date: 7/20/2022