Kress v. United States

U.S. Customs Court

Kress v. United States

8 Cust. Ct. 568, 1941 Cust. Ct. LEXIS 2298

CourtUnited States Customs Court

DecidedDecember 29, 1941

DocketNo. 5534; Entry No. 36-C

StatusPublished

This text of 8 Cust. Ct. 568 (Kress 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

Kress v. United States, 8 Cust. Ct. 568, 1941 Cust. Ct. LEXIS 2298 (cusc 1941).

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Opinion

Tilson, Judge:

This appeal has been submitted upon a stipulation to the effect that the rayon parasols are of the same character and description as those involved in United States v. Nippon Dry Goods Co., Reap. Dec. 5006, and that the appraised values thereof, less any amount added by the importer by reason of the so-called Japanese consumption tax, represent the correct dutiable export values, and that there were no higher foreign values therefor.

Accepting this stipulation as a statement of fact, I find and hold the proper dutiable export values of the rayon parasols covered by this appeal to bo the values found by the appraiser, less any amount added by the importer by reason of the so-called Japanese consumption tax. Judgment will be rendered according^.

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Tilson, Judge:

This appeal has been submitted upon a stipulation to the effect that the rayon parasols are of the same character and description as those involved in United States v. Nippon Dry Goods Co., Reap. Dec. 5006, and that the appraised values thereof, less any amount added by the importer by reason of the so-called Japanese consumption tax, represent the correct dutiable export values, and that there were no higher foreign values therefor.

Accepting this stipulation as a statement of fact, I find and hold the proper dutiable export values of the rayon parasols covered by this appeal to bo the values found by the appraiser, less any amount added by the importer by reason of the so-called Japanese consumption tax. Judgment will be rendered according^.

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Bluebook (online)

8 Cust. Ct. 568, 1941 Cust. Ct. LEXIS 2298, Counsel Stack Legal Research, https://law.counselstack.com/opinion/kress-v-united-states-cusc-1941.