Kaufmann Department Stores, Inc. v. United States

U.S. Customs Court

Kaufmann Department Stores, Inc. v. United States

22 Cust. Ct. 291

CourtUnited States Customs Court

DecidedApril 26, 1949

DocketNo. 53059; protest 49357-K (Pittsburgh)

StatusPublished

This text of 22 Cust. Ct. 291 (Kaufmann Department Stores, Inc. 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.

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Kaufmann Department Stores, Inc. v. United States, 22 Cust. Ct. 291 (cusc 1949).

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Opinion

[292]*292Opinion by

Ekwall, J.

It was stipulated that the issue herein is the same' in all material respects as that presented in Mamary Bros., Inc. v. United States (21 Cust. Ct. 135, C. D. 1142). In accordance therewith it was held thatthe 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 entries 2, 636, and 638. The protest was sustained to this extent.

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[292]*292Opinion by

Ekwall, J.

It was stipulated that the issue herein is the same' in all material respects as that presented in Mamary Bros., Inc. v. United States (21 Cust. Ct. 135, C. D. 1142). In accordance therewith it was held thatthe 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 entries 2, 636, and 638. The protest was sustained to this extent.

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22 Cust. Ct. 291, Counsel Stack Legal Research, https://law.counselstack.com/opinion/kaufmann-department-stores-inc-v-united-states-cusc-1949.

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