
    No. 45914.
    Protests 989717-G, etc., of Burns Lumber Co. (Los Angeles).
   Opinion by

Walker, J.

In accordance with stipulation of counsel and on the authority of Seaboard v. United States (5 Oust. Ct. 161, C. D. 391) it was held that the tax under section 601 (c) (6), Revenue Act of 1932, should have been assessed only on the net footage of the lumber in question.  