United States v. Polkinhorn

15 Cust. Ct. 374, 1945 Cust. Ct. LEXIS 1031
CourtUnited States Customs Court
DecidedJune 26, 1945
DocketNo. 6187; Entry No. 1168-A
StatusPublished

This text of 15 Cust. Ct. 374 (United States v. Polkinhorn) 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. Polkinhorn, 15 Cust. Ct. 374, 1945 Cust. Ct. LEXIS 1031 (cusc 1945).

Opinion

Oliver, Presiding Judge:

This appeal for reappraisement has been submitted for decision upon an oral stipulation entered into by and between counsel for the parties hereto, agreeing, in substance, that the proper values for the merchandise under consideration should be as follows:

Per dozen
Item No. 5_¿_$3. 30
Item No. 6_4. 24
Item No. 7_'_5. 60
Net, packed. Including sales tax.

Accordingly, I hold the proper values for the involved merchandise to be as listed above.

Judgment will be rendered accordingly.

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Bluebook (online)
15 Cust. Ct. 374, 1945 Cust. Ct. LEXIS 1031, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-states-v-polkinhorn-cusc-1945.