Thomas Textile Service Co. v. United States

U.S. Customs Court

Thomas Textile Service Co. v. United States

21 Cust. Ct. 250, 1948 Cust. Ct. LEXIS 794

CourtUnited States Customs Court

DecidedDecember 1, 1948

DocketNo. 52709; protest 56313-K (Philadelphia)

StatusPublished

This text of 21 Cust. Ct. 250 (Thomas Textile Service 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

Thomas Textile Service Co. v. United States, 21 Cust. Ct. 250, 1948 Cust. Ct. LEXIS 794 (cusc 1948).

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Opinion

Opinion by

Ekwall, J.

In accordance with stipulation of counsel the court found that the facts herein agreed upon were such as to bring the ease within the holding in John Barr v. United States (11 Cust. Ct. 88, C. D. 801), which record was incorporated herein. (See John Barr v. United States, 324 U. S. 83.) In accordance therewith it was held that the currency of the invoices 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 entries 7152 and 30. The protest was sustained to this extent.

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Opinion by

Ekwall, J.

In accordance with stipulation of counsel the court found that the facts herein agreed upon were such as to bring the ease within the holding in John Barr v. United States (11 Cust. Ct. 88, C. D. 801), which record was incorporated herein. (See John Barr v. United States, 324 U. S. 83.) In accordance therewith it was held that the currency of the invoices 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 entries 7152 and 30. The protest was sustained to this extent.

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Bluebook (online)

21 Cust. Ct. 250, 1948 Cust. Ct. LEXIS 794, Counsel Stack Legal Research, https://law.counselstack.com/opinion/thomas-textile-service-co-v-united-states-cusc-1948.

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