F. C. Gerlach & Co. v. United States

U.S. Customs Court

F. C. Gerlach & Co. v. United States

20 Cust. Ct. 390, 1948 Cust. Ct. LEXIS 386

CourtUnited States Customs Court

DecidedFebruary 20, 1948

DocketNo. 7551; Entry Nos. 732440; 727980

StatusPublished

This text of 20 Cust. Ct. 390 (F. C. Gerlach & 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.

Bluebook

F. C. Gerlach & Co. v. United States, 20 Cust. Ct. 390, 1948 Cust. Ct. LEXIS 386 (cusc 1948).

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Opinion

Johnson, Judge:

This proceeding has been submitted upon a stipulation wherein the parties hereto have agreed that the issues involved in these reappraisements are the same in all material respects as in the case of United States v. Wm. S. Pitcairn Corp., 33 C. C. P. A. 183, C. A. D. 334. The record in that case was admitted as part of the record herein.

In view of the aforesaid stipulation and accepting same as a statement of fact, and in view of the decision cited, I find and hold that the export values of the merchandise are the values found by the appraiser, less any additions on entry by the importer by reason of advances by the appraiser in similar cases to equal the so-called British purchase tax.

Judgment will be rendered accordingly.

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Johnson, Judge:

This proceeding has been submitted upon a stipulation wherein the parties hereto have agreed that the issues involved in these reappraisements are the same in all material respects as in the case of United States v. Wm. S. Pitcairn Corp., 33 C. C. P. A. 183, C. A. D. 334. The record in that case was admitted as part of the record herein.

In view of the aforesaid stipulation and accepting same as a statement of fact, and in view of the decision cited, I find and hold that the export values of the merchandise are the values found by the appraiser, less any additions on entry by the importer by reason of advances by the appraiser in similar cases to equal the so-called British purchase tax.

Judgment will be rendered accordingly.

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Bluebook (online)

20 Cust. Ct. 390, 1948 Cust. Ct. LEXIS 386, Counsel Stack Legal Research, https://law.counselstack.com/opinion/f-c-gerlach-co-v-united-states-cusc-1948.