United States v. Kempthorne

U.S. Customs Court

United States v. Kempthorne

37 Cust. Ct. 539

CourtUnited States Customs Court

DecidedOctober 17, 1956

DocketReap. Dec. 8685; Entry No. 2-Y

StatusPublished

This text of 37 Cust. Ct. 539 (United States v. Kempthorne) 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

United States v. Kempthorne, 37 Cust. Ct. 539 (cusc 1956).

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Opinion

Ford, Judge:

The appeal listed above has been submitted for decision upon an oral stipulation to the effect that the price at which merchandise such as or similar to that covered by the above appeal was freely offered for sale in the usual wholesale quantity in the ordinary course of trade in the principal market of the country of exportation for home consumption was $8 per rafter, less 10 per centum, and that the price for exportation was not higher.

Accepting this stipulation as a statement of fact, I find the proper foreign value of the involved merchandise to be $8 per rafter, less 10 per centum. Judgment will be rendered accordingly.

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Ford, Judge:

The appeal listed above has been submitted for decision upon an oral stipulation to the effect that the price at which merchandise such as or similar to that covered by the above appeal was freely offered for sale in the usual wholesale quantity in the ordinary course of trade in the principal market of the country of exportation for home consumption was $8 per rafter, less 10 per centum, and that the price for exportation was not higher.

Accepting this stipulation as a statement of fact, I find the proper foreign value of the involved merchandise to be $8 per rafter, less 10 per centum. Judgment will be rendered accordingly.

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Bluebook (online)

37 Cust. Ct. 539, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-states-v-kempthorne-cusc-1956.