Koeller-Struss Co. v. United States

U.S. Customs Court

Koeller-Struss Co. v. United States

24 Cust. Ct. 361, 1950 Cust. Ct. LEXIS 1624

CourtUnited States Customs Court

DecidedJanuary 30, 1950

DocketNo. 53998; protest 47293-K (St. Louis)

StatusPublished

This text of 24 Cust. Ct. 361 (Koeller-Struss 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

Koeller-Struss Co. v. United States, 24 Cust. Ct. 361, 1950 Cust. Ct. LEXIS 1624 (cusc 1950).

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Opinion

Opinion 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 that the-currency of the invoice 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.

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Opinion 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 that the-currency of the invoice 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.

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Bluebook (online)

24 Cust. Ct. 361, 1950 Cust. Ct. LEXIS 1624, Counsel Stack Legal Research, https://law.counselstack.com/opinion/koeller-struss-co-v-united-states-cusc-1950.

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