Case Name: B. Altman & Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-02-13
Citations: 18 Cust. Ct. 383
Docket Number: No. 6867; Entry No. 736209, etc.
Parties: B. Altman & Co. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 18
Pages: 383–383

Head Matter:
B. Altman & Co. v. United States
No. 6867.
Entry No. 736209, etc.
Invoices dated London, England, May 1944, etc.
Certified May 1944, etc.
Entered at New York, N. Y., June 9, 1944, etc.
(Decided February 13, 1947)
Marlow & Hines for the plaintiff.
Paul P. Rao, Assistant Attorney General, for the defendant.

Opinion:
Tilson, Judge:
The appeals listed in schedule A, hereto attached and made a part hereof, have been submitted for decision upon a stipulation to the effect that the issues herein are similar in all material respects to the issues in United States v. Pitcairn, C. A. D. 334, and the record in that case has been admitted in evidence in this case. The question presented is whether or not the appraiser acted correctly in including as a part of the dutiable values the amount of a so-called British purchase tax.
Upon the agreed facts and the law applicable thereto, I find and hold the proper dutiable export values of the merchandise covered by these appeals to be the values found by the appraiser, less any amounts added by the importer on entry to meet advances made by the appraiser in similar cases then pending on appeal. Judgment will be rendered accordingly.