Ph. Maguire & Co. v. United States

U.S. Customs Court

Ph. Maguire & Co. v. United States

10 Cust. Ct. 498, 1943 Cust. Ct. LEXIS 1298

CourtUnited States Customs Court

DecidedJanuary 12, 1943

DocketNo. 5787; Entry No. 760729, etc.

StatusPublished

This text of 10 Cust. Ct. 498 (Ph. Maguire & 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

Ph. Maguire & Co. v. United States, 10 Cust. Ct. 498, 1943 Cust. Ct. LEXIS 1298 (cusc 1943).

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Opinion

Tilson, Judge:

The appeals listed in schedule A, hereto attached and made a part hereof, have been submitted for decision upon a stipulation to the effect that the issue involved herein is the same in all material respects as the-issue involved in United States v. Kohlberg, C. A. D. 88, that the market value or price at or about the dates of exportation, at which such or similar merchandise was freely sold to all purchasers in the principal markets of China, in the usual wholesale quantities and in the ordinary course of trade, including all costs, charges, and expenses specified in section 402 (d) of the act of 1930, is the value found by the appraiser, less any amount added under duress. Judgment will be rendered accordingly.

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Tilson, Judge:

The appeals listed in schedule A, hereto attached and made a part hereof, have been submitted for decision upon a stipulation to the effect that the issue involved herein is the same in all material respects as the-issue involved in United States v. Kohlberg, C. A. D. 88, that the market value or price at or about the dates of exportation, at which such or similar merchandise was freely sold to all purchasers in the principal markets of China, in the usual wholesale quantities and in the ordinary course of trade, including all costs, charges, and expenses specified in section 402 (d) of the act of 1930, is the value found by the appraiser, less any amount added under duress. Judgment will be rendered accordingly.

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Bluebook (online)

10 Cust. Ct. 498, 1943 Cust. Ct. LEXIS 1298, Counsel Stack Legal Research, https://law.counselstack.com/opinion/ph-maguire-co-v-united-states-cusc-1943.