August E. Stauff & Co. v. United States

U.S. Customs Court

August E. Stauff & Co. v. United States

18 Cust. Ct. 494

CourtUnited States Customs Court

DecidedMarch 24, 1947

DocketNo. 7071; Entry No. 703131

StatusPublished

This text of 18 Cust. Ct. 494 (August E. Stauff & Co. 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.

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August E. Stauff & Co. v. United States, 18 Cust. Ct. 494 (cusc 1947).

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Opinion

Tilson, Judge:

This appeal involves the question of whether or not the amount of a so-called British purchase tax should be included as a part of the dutiable values of the merchandise. According to an agreement of counsel, practically the same issues were involved in United States v. Pitcairn, C. A. D. 334, the record in which case has been admitted in evidence in this case.

Upon the facts and the law, I find and hold the proper dutiable export values of the merchandise covered by this appeal to be the values found by the appraiser, less any amounts added under duress. Judgment will be rendered accordingly.

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Tilson, Judge:

This appeal involves the question of whether or not the amount of a so-called British purchase tax should be included as a part of the dutiable values of the merchandise. According to an agreement of counsel, practically the same issues were involved in United States v. Pitcairn, C. A. D. 334, the record in which case has been admitted in evidence in this case.

Upon the facts and the law, I find and hold the proper dutiable export values of the merchandise covered by this appeal to be the values found by the appraiser, less any amounts added under duress. Judgment will be rendered accordingly.

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18 Cust. Ct. 494, Counsel Stack Legal Research, https://law.counselstack.com/opinion/august-e-stauff-co-v-united-states-cusc-1947.