Case Name: United States v. M. E. Dey & Co., Inc.
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1952-02-18
Citations: 28 Cust. Ct. 557
Docket Number: No. 8090; Entry No. 583
Parties: United States v. M. E. Dey & Co., Inc.
Judges: 
Reporter: United States Customs Court Reports
Volume: 28
Pages: 557–557

Head Matter:
United States v. M. E. Dey & Co., Inc.
No. 8090.
Entry No. 583.
(Decided February 18, 1952)
Charles J. Wagner, Acting Assistant Attorney General {Samuel D. Spector, special attorney), for the plaintiff.
Defendant not represented by counsel.

Opinion:
Eoed, Judge:
When this case was called for hearing, it was agreed between the parties that the correct dutiable value of the involved merchandise was $2.81 per square foot, less the consular fee, plus 4% per centum tax, packed, and upon this stipulation the appeal was submitted.
Accepting this stipulation as a statement of fact, I find and hold the proper dutiable value of the merchandise to be $2.81 per square foot, less consular fee, plus 4K per centum tax, packed. Judgment will be rendered accordingly.