Parkinson v. United States

U.S. Customs Court

Parkinson v. United States

27 Cust. Ct. 290, 1951 Cust. Ct. LEXIS 963

CourtUnited States Customs Court

DecidedJuly 25, 1951

DocketNo. 55792; protest 158708-K (Philadelphia)

StatusPublished

This text of 27 Cust. Ct. 290 (Parkinson 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

Parkinson v. United States, 27 Cust. Ct. 290, 1951 Cust. Ct. LEXIS 963 (cusc 1951).

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Opinion

Opinion by

Ekwall, J.

It was stipulated that the Federal Reserve bank certified dual rates of exchange for the currency involved in the liquidation of the entry for the date of exportation of the merchandise covered by the entry and that the circumstances relating to the liquidation of the said entry are similar in all material respects to those in Abstract '54732. In view of this stipulation and following the cited decision it was held that the currency of the invoice should [291]*291have been converted in the manner directed by the judgment of this court in said Abstract 54732, in accordance with Bureau of Customs Circular Letter No. 2675, dated October 19,1949.

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Opinion by

Ekwall, J.

It was stipulated that the Federal Reserve bank certified dual rates of exchange for the currency involved in the liquidation of the entry for the date of exportation of the merchandise covered by the entry and that the circumstances relating to the liquidation of the said entry are similar in all material respects to those in Abstract '54732. In view of this stipulation and following the cited decision it was held that the currency of the invoice should [291]*291have been converted in the manner directed by the judgment of this court in said Abstract 54732, in accordance with Bureau of Customs Circular Letter No. 2675, dated October 19,1949.

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Bluebook (online)

27 Cust. Ct. 290, 1951 Cust. Ct. LEXIS 963, Counsel Stack Legal Research, https://law.counselstack.com/opinion/parkinson-v-united-states-cusc-1951.