Robert McBratney & Co. v. United States

U.S. Customs Court

Robert McBratney & Co. v. United States

26 Cust. Ct. 439, 1951 Cust. Ct. LEXIS 574

CourtUnited States Customs Court

DecidedMay 22, 1951

DocketNo. 55582; protest 127653-K (New York)

StatusPublished

This text of 26 Cust. Ct. 439 (Robert McBratney & 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

Robert McBratney & Co. v. United States, 26 Cust. Ct. 439, 1951 Cust. Ct. LEXIS 574 (cusc 1951).

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Opinion

Opinion by

Ekwall, J.

It was stipulated that the issue herein is the same in all material respects as that presented in Mamary Bros., Inc. v. United States (21 Cust. Ct. 135, C. D. 1142). In accordance therewith it was held that the currency of the invoice should be converted at the buying rate in the New York market at noon on the day of exportation (the "free” rate of exchange for pounds sterling), as certified by the Federal Reserve bank and set forth by the collector on the entry involved.

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Opinion by

Ekwall, J.

It was stipulated that the issue herein is the same in all material respects as that presented in Mamary Bros., Inc. v. United States (21 Cust. Ct. 135, C. D. 1142). In accordance therewith it was held that the currency of the invoice should be converted at the buying rate in the New York market at noon on the day of exportation (the "free” rate of exchange for pounds sterling), as certified by the Federal Reserve bank and set forth by the collector on the entry involved.

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Bluebook (online)

26 Cust. Ct. 439, 1951 Cust. Ct. LEXIS 574, Counsel Stack Legal Research, https://law.counselstack.com/opinion/robert-mcbratney-co-v-united-states-cusc-1951.

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