Albert & Albert, Inc. v. United States

U.S. Customs Court

Albert & Albert, Inc. v. United States

6 Cust. Ct. 816, 1941 Cust. Ct. LEXIS 1160

CourtUnited States Customs Court

DecidedMarch 4, 1941

DocketNo. 5145; Entry No. 709858

StatusPublished

This text of 6 Cust. Ct. 816 (Albert & Albert, Inc. v. United States) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Albert & Albert, Inc. v. United States, 6 Cust. Ct. 816, 1941 Cust. Ct. LEXIS 1160 (cusc 1941).

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Opinion

Tilson, Judge:

This appeal bas been submitted for decision upon a stipulation to the effect tbat certain items of the merchandise are the same as the merchandise in United States v. Nippon Dry Goods Co., Reap. Dec. 5006, that the issue in the two cases is the same, and that the appraised value less any additions made by reason of the so-nalled Japanese consumption tax, represents the proper dutiable export value.

On the agreed facts I find and hold the proper dutiable export value of the items marked A and checked JWT on the invoices to be the value found by the appraiser, less any additions made by reason ■of the so-called Japanese consumption tax. Judgment will be rendered accordingly.

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Tilson, Judge:

This appeal bas been submitted for decision upon a stipulation to the effect tbat certain items of the merchandise are the same as the merchandise in United States v. Nippon Dry Goods Co., Reap. Dec. 5006, that the issue in the two cases is the same, and that the appraised value less any additions made by reason of the so-nalled Japanese consumption tax, represents the proper dutiable export value.

On the agreed facts I find and hold the proper dutiable export value of the items marked A and checked JWT on the invoices to be the value found by the appraiser, less any additions made by reason ■of the so-called Japanese consumption tax. Judgment will be rendered accordingly.

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Bluebook (online)

6 Cust. Ct. 816, 1941 Cust. Ct. LEXIS 1160, Counsel Stack Legal Research, https://law.counselstack.com/opinion/albert-albert-inc-v-united-states-cusc-1941.