G. A. Bernheimer Co. v. United States

U.S. Customs Court

G. A. Bernheimer Co. v. United States

18 Cust. Ct. 250, 1946 Cust. Ct. LEXIS 1210

CourtUnited States Customs Court

DecidedDecember 27, 1946

DocketNo. 6679; Entry No. 708752, etc.

StatusPublished

This text of 18 Cust. Ct. 250 (G. A. Bernheimer 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

G. A. Bernheimer Co. v. United States, 18 Cust. Ct. 250, 1946 Cust. Ct. LEXIS 1210 (cusc 1946).

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Opinion

Tilson, Judge:

The appeals listed in schedule A, hereto attached and made a part hereof, involve the question of whether or not the so-called British purchase tax should be included as a part of the dutiable values of the merchandise. Counsel for the respective parties have agreed that the issues herein and the issues in United States v. Pitcairn, C. A. D. 334, are similar in all material respects-, and the record in the latter case has been admitted in evidence in this case.

Upon the facts as established, and following the cited authority, I find and hold the proper dutiable export values of the merchandise covered by said appeals to-be the values found by the appraiser, less any amounts added by the importers 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:

The appeals listed in schedule A, hereto attached and made a part hereof, involve the question of whether or not the so-called British purchase tax should be included as a part of the dutiable values of the merchandise. Counsel for the respective parties have agreed that the issues herein and the issues in United States v. Pitcairn, C. A. D. 334, are similar in all material respects-, and the record in the latter case has been admitted in evidence in this case.

Upon the facts as established, and following the cited authority, I find and hold the proper dutiable export values of the merchandise covered by said appeals to-be the values found by the appraiser, less any amounts added by the importers 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. 250, 1946 Cust. Ct. LEXIS 1210, Counsel Stack Legal Research, https://law.counselstack.com/opinion/g-a-bernheimer-co-v-united-states-cusc-1946.