Marshall Field & Co. v. United States

U.S. Customs Court

Marshall Field & Co. v. United States

18 Cust. Ct. 279, 1947 Cust. Ct. LEXIS 350

CourtUnited States Customs Court

DecidedJanuary 9, 1947

DocketNo. 6728; Entry Nos. 1492, 766797, etc.

StatusPublished

This text of 18 Cust. Ct. 279 (Marshall Field & 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

Marshall Field & Co. v. United States, 18 Cust. Ct. 279, 1947 Cust. Ct. LEXIS 350 (cusc 1947).

Pincite

Opinion

Tilson, Judge:

The appeals listed in schedule A, hereto attached and made a part hereof, raise the question of the correctness of the action of the appraiser in including as a part of the dutiable values of the merchandise the amount of a so-called British purchase tax. The record upon which these appeals have been submitted establishes that the issues herein are similar in all material respects to the issues involved in United States v. Pitcairn, C. A. D. 334, and the record in that case has been admitted in evidence in this case.

Upon the established facts and the law applicable thereto, I find and hold the proper dutiable export values of the merchandise covered by these appeals to be the values found by the appraiser, less any amounts added by the importers on entry to meet advances made by the appraiser in similar cases then pending on appeal.

Judgment will be rendered accordingly.

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

Tilson, Judge:

The appeals listed in schedule A, hereto attached and made a part hereof, raise the question of the correctness of the action of the appraiser in including as a part of the dutiable values of the merchandise the amount of a so-called British purchase tax. The record upon which these appeals have been submitted establishes that the issues herein are similar in all material respects to the issues involved in United States v. Pitcairn, C. A. D. 334, and the record in that case has been admitted in evidence in this case.

Upon the established facts and the law applicable thereto, I find and hold the proper dutiable export values of the merchandise covered by these appeals to be the values found by the appraiser, less any amounts added by the importers on entry to meet advances made by the appraiser in similar cases then pending on appeal.

Judgment will be rendered accordingly.

Cite This Page — Counsel Stack

Bluebook (online)

18 Cust. Ct. 279, 1947 Cust. Ct. LEXIS 350, Counsel Stack Legal Research, https://law.counselstack.com/opinion/marshall-field-co-v-united-states-cusc-1947.