Copeland & Thompson, Inc. v. United States

U.S. Customs Court

Copeland & Thompson, Inc. v. United States

20 Cust. Ct. 314, 1948 Cust. Ct. LEXIS 265

CourtUnited States Customs Court

DecidedMay 6, 1948

DocketNo. 52316; protest 56426-K (San Francisco)

StatusPublished

This text of 20 Cust. Ct. 314 (Copeland & Thompson, 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

Copeland & Thompson, Inc. v. United States, 20 Cust. Ct. 314, 1948 Cust. Ct. LEXIS 265 (cusc 1948).

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Opinion

Opinion by

Ekwall, J.

In accordance with stipulation of counsel the court found that the facts herein agreed upon were such as to bring the case within the holding in John Barr v. United States (11 Cust. Ct. 88, C. D. 801), which record was incorporated herein. (See John Barr v. United States, 324 U. S. 83.) In accordance therewith it was held that the currency of the invoices should be converted at the buying rate in the New York market at noon on the day of exportation (the “free” rate of exchange for pounds sterling), as certified by the Federal Reserve bank and set forth by the collector on the entry. The protest was sustained to this extent.

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Opinion by

Ekwall, J.

In accordance with stipulation of counsel the court found that the facts herein agreed upon were such as to bring the case within the holding in John Barr v. United States (11 Cust. Ct. 88, C. D. 801), which record was incorporated herein. (See John Barr v. United States, 324 U. S. 83.) In accordance therewith it was held that the currency of the invoices should be converted at the buying rate in the New York market at noon on the day of exportation (the “free” rate of exchange for pounds sterling), as certified by the Federal Reserve bank and set forth by the collector on the entry. The protest was sustained to this extent.

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20 Cust. Ct. 314, 1948 Cust. Ct. LEXIS 265, Counsel Stack Legal Research, https://law.counselstack.com/opinion/copeland-thompson-inc-v-united-states-cusc-1948.

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