Doherty v. United States

U.S. Customs Court

Doherty v. United States

17 Cust. Ct. 391, 1946 Cust. Ct. LEXIS 977

CourtUnited States Customs Court

DecidedOctober 28, 1946

DocketNo. 6471; Entry No. 21

StatusPublished

This text of 17 Cust. Ct. 391 (Doherty 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

Doherty v. United States, 17 Cust. Ct. 391, 1946 Cust. Ct. LEXIS 977 (cusc 1946).

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Opinion

Mollison, Judge:

This is an appeal for reappraisement covering -certain knitting needles imported from Canada and entered at the port of Ashtabula, Ohio. The needles in question were invoiced at $1.30 per dozen packages and entered at that value plus 8 per centum sales tax, all in Canadian funds. They were appraised at $1.90, Canadian funds, sales tax and packing included.

When the case was called for trial the plaintiff appeared personally and conceded the correctness of the appraisement and requested submission of the case on the-official record, in which request counsel for ■the defendant joined.

Upon the record so made I find that the value of the merchandise in issue is that returned by the appraiser, and judgment will issue accordingly.

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Mollison, Judge:

This is an appeal for reappraisement covering -certain knitting needles imported from Canada and entered at the port of Ashtabula, Ohio. The needles in question were invoiced at $1.30 per dozen packages and entered at that value plus 8 per centum sales tax, all in Canadian funds. They were appraised at $1.90, Canadian funds, sales tax and packing included.

When the case was called for trial the plaintiff appeared personally and conceded the correctness of the appraisement and requested submission of the case on the-official record, in which request counsel for ■the defendant joined.

Upon the record so made I find that the value of the merchandise in issue is that returned by the appraiser, and judgment will issue accordingly.

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Bluebook (online)

17 Cust. Ct. 391, 1946 Cust. Ct. LEXIS 977, Counsel Stack Legal Research, https://law.counselstack.com/opinion/doherty-v-united-states-cusc-1946.