United States Customs Court, 1945

United States v. Polkinhorn

United States v. Polkinhorn
United States Customs Court · Decided June 26, 1945 · Oliver
15 Cust. Ct. 374; 1945 Cust. Ct. LEXIS 1031
United States v. Polkinhorn

Opinion of the Court

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.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.