S. H. Kress & Co. v. United States

U.S. Customs Court

S. H. Kress & Co. v. United States

10 Cust. Ct. 511, 1943 Cust. Ct. LEXIS 1306

CourtUnited States Customs Court

DecidedJanuary 25, 1943

DocketNo. 5795; Entry Nos. 5678 and 7265

StatusPublished

This text of 10 Cust. Ct. 511 (S. H. Kress & 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

S. H. Kress & Co. v. United States, 10 Cust. Ct. 511, 1943 Cust. Ct. LEXIS 1306 (cusc 1943).

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Opinion

Tilson, Judge:

These two appeals have been submitted for decision upon a stipulation to the effect that the appraised value of the rayon parasols, less any additions made by the importer by reason of the so-called Japanese consumption tax, represents the export value of such merchandise, and that there was no higher foreign value therefor.

Upon the agreed facts, and following our decision in United States v. Nippon Dry Goods Co., Reap. Dec. 5006, I find and hold the proper dutiable export value of the rayon parasols covered by these two appeals to be the value found by the appraiser, less any amount added by the importer by reason of the so-called Japanese consumption tax. Judgment will be rendered accordingly.

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Tilson, Judge:

These two appeals have been submitted for decision upon a stipulation to the effect that the appraised value of the rayon parasols, less any additions made by the importer by reason of the so-called Japanese consumption tax, represents the export value of such merchandise, and that there was no higher foreign value therefor.

Upon the agreed facts, and following our decision in United States v. Nippon Dry Goods Co., Reap. Dec. 5006, I find and hold the proper dutiable export value of the rayon parasols covered by these two appeals to be the value found by the appraiser, less any amount added by the importer by reason of the so-called Japanese consumption tax. Judgment will be rendered accordingly.

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Bluebook (online)

10 Cust. Ct. 511, 1943 Cust. Ct. LEXIS 1306, Counsel Stack Legal Research, https://law.counselstack.com/opinion/s-h-kress-co-v-united-states-cusc-1943.