Case: United States v. N. Polkinhorn
Abbreviation: United States v. Polkinhorn
Decision Date: 1945-06-26
Docket Number: No. 6186; Entry No. 1125-A
Citation: 15 Cust. Ct. 373
Volume: 15
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: United States v. N. Polkinhorn
Judges: 
Pages: 373–374

Head Matter:
United States v. N. Polkinhorn
No. 6186.
Invoice dated Mexicali, Mexico, March 9, 1943.
Certified March 9, 1943.
Entered at Calexico, Calif., March 9, 1943.
Entry No. 1125-A.
(Decided June 26, 1945)
Paul P. Bao, Assistant Attorney General (Samuel D. Spector, special attorney), for the plaintiff.
Harper & Harper (Lawrence A. Harper of counsel) for the defendant.

Opinion:
Oliver, Presiding Judge:
This appeal for reappraisement has been submitted for decision upon an oral stipulation entered into by and between counsel for the parties hereto, agreeing, in substance, that the proper values for the merchandise under consideration should be as follows:
Per dozen
Item No. 4__L_ 13)4 pesos
Iteni No. 5_,_ 15 pesos
Item No. 6___,..--- 18 pesos
Net, packed. Including sales tax.
Accordingly, I hold the proper values for the involved merchandise to be as listed above.
Judgment 'will be rendered accordingly.