Case Name: B. R. Anderson & Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-03-05
Citations: 18 Cust. Ct. 438
Docket Number: No. 6961; Entry Nos. 3146; 195
Parties: B. R. Anderson & Co. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 18
Pages: 438–438

Head Matter:
B. R. Anderson & Co. v. United States
No. 6961.
Entry Nos. 3146; 195.
Invoices dated Leeds, England, March 10, 1941, etc.
Entered at Seattle, Wash., April 14, .1941, etc.
(Decided March 5, 1947)
Lawrence, Tuttle &. Harper (Frank L. Lawrence of counsel) for the plaintiff.
Paul P. Rao, Assistant Attorney General, for the defendant.

Opinion:
Oliver, Presiding Judge
:"?These appeals for reappraisement have been submitted for decision upon the following stipulation of counsel for the parties hereto:
(Stipulation omitted.)
On the agreed facts I find the export value, as that value is defined in section 402 (d) of the Tariff Act of 1930, to be the proper basis for the determination of the value of the merchandise here involved, and that such values are the entered values.
Judgment will be rendered accordingly.