Opinion by
McClelland, P. J.In accordance with stipulation of counsel and on the authority of Phillips Lumber Co. v. United States (T. D. 49624), holding timber not subject to a tax under section 601 (c) (6), the protests were sustained.
Opinion by
McClelland, P. J.In accordance with stipulation of counsel and on the authority of Phillips Lumber Co. v. United States (T. D. 49624), holding timber not subject to a tax under section 601 (c) (6), the protests were sustained.