Leacock & Co. v. United States

U.S. Customs Court

Leacock & Co. v. United States

7 Cust. Ct. 351, 1941 Cust. Ct. LEXIS 2000

CourtUnited States Customs Court

DecidedJune 20, 1941

DocketNo. 5325; Entry Nos. 60105/1, 60426/1, 60685/1, 60925/1

StatusPublished

This text of 7 Cust. Ct. 351 (Leacock & 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

Leacock & Co. v. United States, 7 Cust. Ct. 351, 1941 Cust. Ct. LEXIS 2000 (cusc 1941).

Pincite

Opinion

Tilson, Judge:

Accepting the stipulation entered into by and between counsel for the respective parties upon which this appeal has been submitted for decision as a statement of fact, I find and hold the proper dutiable export values of the merchandise covered by entries 60105/1, 60426/1, 60685/1 and 60925/1 to be the per se unit invoice values of material and labor, plus 10 per centum, plus labor for packing, and/or steel strapping as invoiced, plus cartons at 17 cents each. As to any and all other merchandise covered by this appeal I find and hold the proper dutiable export value to be the value found by the appraiser. Judgment will be rendered accordingly.

Free access — add to your briefcase to read the full text and ask questions with AI

Tilson, Judge:

Accepting the stipulation entered into by and between counsel for the respective parties upon which this appeal has been submitted for decision as a statement of fact, I find and hold the proper dutiable export values of the merchandise covered by entries 60105/1, 60426/1, 60685/1 and 60925/1 to be the per se unit invoice values of material and labor, plus 10 per centum, plus labor for packing, and/or steel strapping as invoiced, plus cartons at 17 cents each. As to any and all other merchandise covered by this appeal I find and hold the proper dutiable export value to be the value found by the appraiser. Judgment will be rendered accordingly.

Cite This Page — Counsel Stack

Bluebook (online)

7 Cust. Ct. 351, 1941 Cust. Ct. LEXIS 2000, Counsel Stack Legal Research, https://law.counselstack.com/opinion/leacock-co-v-united-states-cusc-1941.