Case Name: Protests 48395-K, etc., of Clyde M. Dinsmoor et al. (Boston)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1945-10-17
Citations: 15 Cust. Ct. 298
Docket Number: No. 50592
Parties: Protests 48395-K, etc., of Clyde M. Dinsmoor et al. (Boston).
Judges: 
Reporter: United States Customs Court Reports
Volume: 15
Pages: 298–298

Head Matter:
No. 50592.
Protests 48395-K, etc., of Clyde M. Dinsmoor et al. (Boston).

Opinion:
Opinion by
Ekwall, J.
In accordance with stipulation of counsel the court found that the facts herein agreed upon were such as to bring the case within the holding in John Barr v. United States (11 Cust. Ct. 88, C. D. 801), which record was incorporated herein. (See John Barr v. United States, 324 U. S. 83, decided February 5, 1945.) In accordance therewith it was held that the eurrency'of the invoices should be converted at the buying rate in the New York market at noon on the day of exportation (the "free" rate of exchange for pounds sterling), as certified by the Federal Reserve bank and set forth by the collector on each of the entries. The protests were sustained to this extent.