Rosenberg v. United States

U.S. Customs Court

Rosenberg v. United States

29 Cust. Ct. 346, 1952 Cust. Ct. LEXIS 1473

CourtUnited States Customs Court

DecidedJuly 16, 1952

DocketNo. 56793; protest 174830-K (New York)

StatusPublished

This text of 29 Cust. Ct. 346 (Rosenberg 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

Rosenberg v. United States, 29 Cust. Ct. 346, 1952 Cust. Ct. LEXIS 1473 (cusc 1952).

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Opinion

Opinion by

Ekwall, J.

At the trial it was stipulated that the circumstances relating to the liquidation of the entry are similar in all material respects to those in Abstract 54732. The collector’s letter of transmittal, which was received in evidence, conceded that the conversion of the currency should have been aecom-[347]*347plished in the manner prescribed in Bureau of Customs Circular Letter No. 2675, dated October 19, 1949. In view of this stipulation and following the cited decision it was held that the currency of the invoice should have 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, supra.

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Opinion by

Ekwall, J.

At the trial it was stipulated that the circumstances relating to the liquidation of the entry are similar in all material respects to those in Abstract 54732. The collector’s letter of transmittal, which was received in evidence, conceded that the conversion of the currency should have been aecom-[347]*347plished in the manner prescribed in Bureau of Customs Circular Letter No. 2675, dated October 19, 1949. In view of this stipulation and following the cited decision it was held that the currency of the invoice should have 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, supra.

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Bluebook (online)

29 Cust. Ct. 346, 1952 Cust. Ct. LEXIS 1473, Counsel Stack Legal Research, https://law.counselstack.com/opinion/rosenberg-v-united-states-cusc-1952.