Case Name: Stern Bros. (Globe Shipping Co., Inc.) et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-12-23
Citations: 20 Cust. Ct. 342
Docket Number: No. 7493; Entry Nos. 704361; 713902; 705764
Parties: Stern Bros. (Globe Shipping Co., Inc.) et al. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 20
Pages: 342–343

Head Matter:
Stern Bros. (Globe Shipping Co., Inc.) et al. v. United States
No. 7493.
Entry Nos. 704361; 713902; 705764.
Invoices dated Hanley, England, June 1945, etc.
Certified June 1945, etc.
Entered at New York, N. Y., July 31, 1945, etc.
(Decided December 23, 1947)
John D. Rode for the plaintiffs.
Paul P. Rao, Assistant Attorney General, for the defendant.

Opinion:
Johnson, Judge:
This proceeding has been submitted upon a stipulation wherein the parties hereto have agreed that the issues involved in the reappraise-ments listed in schedule A, hereto attached and made a part hereof, are the same in all material respects as in the case of United States v. Wm. S. Pitcairn Corp., 33 C. C. P. A. 183, C. A. D. 334. The record in that case was admitted as part of the record herein.
In view of the aforesaid stipulation and accepting same as a statement of fact, and in view of the decision cited, I find and'hold that the export values of the merchandise are the values found by the appraiser, less any additions on entry by the importers by reason of advances by tile appraiser in similar cases to equal the British purchase tax, so-called.
Judgment will be rendered accordingly.