Case: W. M. Stone & Company, a/c Philipp Bros. Chemicals et al. v. United States, reappraisements R58/14940, etc. (Norfolk)
Abbreviation: W. M. Stone & Co. v. United States
Decision Date: 1967-11-01
Docket Number: No. R67/118
Citation: 59 Cust. Ct. 926
Volume: 59
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: W. M. Stone & Company, a/c Philipp Bros. Chemicals et al. v. United States, reappraisements R58/14940, etc. (Norfolk).
Judges: Bepore Judge Watson-,
Pages: 926–926

Head Matter:
Bepore Judge Watson-,
November 1, 1967
No. R67/118.
W. M. Stone & Company, a/c Philipp Bros. Chemicals et al. v. United States, reappraisements R58/14940, etc. (Norfolk).

Opinion:
In accordance with stipulation of counsel that the merchandise, facts, and issues are the same in all material respects as those in United States v. Philipp Bros. Chemicals, Inc. (56 Cust. Ct. 816, A.R.D. 208), the court found and held that United States value, as that value is defined in section 402 (e), Tariff Act of 1930, as amended, is the proper basis for the determination of the value of the sodium peroxide involved and that such value was $0.129245 per pound, net, packed.