Case Name: Matthew M. MacCarthy, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1946-12-30
Citations: 18 Cust. Ct. 253
Docket Number: No. 6685; Entry No. 766701
Parties: Matthew M. MacCarthy, Inc. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 18
Pages: 253–253

Head Matter:
Matthew M. MacCarthy, Inc. v. United States
No. 6685.
Entry No. 766701.
Invoice dated Nottingham, England, May 14, 1946.
Certified May 16, 1946.
Entered at New York, N. Y., June 6, 1946.
(Decided December 30, 1946)
John D. Bode for the plaintiff.
Paul P. Bao, Assistant Attorney General, for the defendant.

Opinion:
TiiiSon, Judge:
This appeal was filed to test the validity of the action of the appraiser in including as a part of the dutiable value an item of so-called British purchase tax. The appeal has been submitted for decision upon a stipulation to the effect that the issues herein are similar in all material respects to the issues involved in United States v. Pitcairn, C. A. D. 334, and the record in that case has been admitted in evidence in this case.
Accepting this stipulation as a statement of fact, I find and hold the proper dutiable export values of the merchandise covered by this appeal 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.