Case: United States v. N. Polkinhorn
Abbreviation: United States v. Polkinhorn
Decision Date: 1945-06-26
Docket Number: No. 6184; Entry No. 709-A
Citation: 15 Cust. Ct. 372
Volume: 15
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: United States v. N. Polkinhorn
Judges: 
Pages: 372–372

Head Matter:
United States v. N. Polkinhorn
No. 6184.
Pro forma invoice dated December 12,1942.
Entered at Calexico, Calif., December 12,1942.
Entry No. 709-A.
(Decided June 26, 1945)
Paul P. Rao, 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 value for the merchandise under consideration should be $32.75 per 'ton.
Accordingly, I hold the proper value for the involved merchandise to be $32.75 per ton.
Judgment will be rendered accordingly.