J. M. MacDonald Import Co. v. United States

U.S. Customs Court

J. M. MacDonald Import Co. v. United States

20 Cust. Ct. 259, 1948 Cust. Ct. LEXIS 100

CourtUnited States Customs Court

DecidedJanuary 28, 1948

DocketNo. 52151; protest 73242-K (Philadelphia)

StatusPublished

This text of 20 Cust. Ct. 259 (J. M. MacDonald Import 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

J. M. MacDonald Import Co. v. United States, 20 Cust. Ct. 259, 1948 Cust. Ct. LEXIS 100 (cusc 1948).

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Opinion

[260]*260Opinion 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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[260]*260Opinion 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. 259, 1948 Cust. Ct. LEXIS 100, Counsel Stack Legal Research, https://law.counselstack.com/opinion/j-m-macdonald-import-co-v-united-states-cusc-1948.

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