Case Name: Oxford University Press, N. Y., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-12-11
Citations: 19 Cust. Ct. 184
Docket Number: No. 52075; protests 57269-K, etc. (New York)
Parties: Oxford University Press, N. Y., Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 19
Pages: 184–184

Head Matter:
Before the Third Division,
December 11, 1947
No. 52075.
Oxford University Press, N. Y., Inc. v. United States,
protests 57269-K, etc. (New York).

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.) In accordance therewith it was held that the currency of the invoices should be converted at the buying rate in the New York market at npon 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 involved. The protests were sustained to this extent.