Case: Gedeon Heller et al. v. United States
Abbreviation: Heller v. United States
Decision Date: 1946-12-23
Docket Number: No. 6669; Entry No. 720221, etc.
Citation: 18 Cust. Ct. 245
Volume: 18
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Gedeon Heller et al. v. United States
Judges: 
Pages: 245–245

Head Matter:
Gedeon Heller et al. v. United States
No. 6669.
Entry No. 720221, etc.
Invoices dated London, England, November 1943, etc.
Certified November 1943, etc.
Entered at New York, N. Y., January 5, 1944, etc.
(Decided December 23, 1946)
Brooks & Brooks for the plaintiffs.
Paul P. Bao, Assistant Attorney General, for the defendant’.-

Opinion:
Tilson, Judge:
In the appeals listed in schedule A, hereto attached and made a part hereof, counsel for the parties have stipulated 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 ease.
Accepting this stipulation as a statement of fact, and following the cited authority, I find and hold the proper dutiable export values of the merchandise covered by said appeals to be the values found by the appraiser, less any amounts added by the importers on entry to meet advances made by the appraiser in. similar cases then pending on appeal. Judgment will be rendered accordingly.