F. W. Woolworth Co. v. United States

U.S. Customs Court

F. W. Woolworth Co. v. United States

18 Cust. Ct. 330, 1947 Cust. Ct. LEXIS 420

CourtUnited States Customs Court

DecidedJanuary 23, 1947

DocketNo. 6798

StatusPublished

This text of 18 Cust. Ct. 330 (F. W. Woolworth 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. W. Woolworth Co. v. United States, 18 Cust. Ct. 330, 1947 Cust. Ct. LEXIS 420 (cusc 1947).

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Opinion

Tilson, Judge

This appeal has been submitted for decision upon a stipulation to the effect that the issues herein are similar in all material respects to the issues involved in United States v. Pitcairn, C. A. D. 334, and the record in that case has been admitted in evidence herein.

Accepting this stipulation as a statement of fact, and following the cited authority, 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 additions made by the importer on entry to meet advances made by the appraiser in similar cases then pending on appeal. Judgment will be rendered accordingly.

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Tilson, Judge

This appeal has been submitted for decision upon a stipulation to the effect that the issues herein are similar in all material respects to the issues involved in United States v. Pitcairn, C. A. D. 334, and the record in that case has been admitted in evidence herein.

Accepting this stipulation as a statement of fact, and following the cited authority, 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 additions made by the importer on entry to meet advances made by the appraiser in similar cases then pending on appeal. Judgment will be rendered accordingly.

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Bluebook (online)

18 Cust. Ct. 330, 1947 Cust. Ct. LEXIS 420, Counsel Stack Legal Research, https://law.counselstack.com/opinion/f-w-woolworth-co-v-united-states-cusc-1947.