John V. Carr & Son, Inc. v. United States
Cases that cite this one
2 later published cases cite this decision.
- Philipp Bros. Chemicals, Inc. v. United States (United States Customs Court 1964)
- United States v. Philipp Brothers Chemicals, Inc. (United States Customs Court 1961)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion of the Court
This appeal for reappraisement relates to certain washing machine parts exported from Toronto, Canada, and entered at the port of Detroit, Mich.
Stipulated facts, upon which the case is before me, establish that the proper basis for appraisement of the merchandise is cost of production, as defined in section 402(d) of the Tariff Act of 1930, as amended, and that such statutory value therefor is $119.58 (Canadian currency) per 100 pieces, and I so hold.
Judgment will be rendered accordingly.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.