Case: Bernie Doherty v. United States
Abbreviation: Doherty v. United States
Decision Date: 1946-10-28
Docket Number: No. 6471; Entry No. 21
Citation: 17 Cust. Ct. 391
Volume: 17
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Bernie Doherty v. United States
Judges: 
Pages: 391–391

Head Matter:
Bernie Doherty v. United States
No. 6471.
Entry No. 21.
Invoice dated Montreal, Canada, October 11, 1945.
Certified October 12, 1945.
Entered at Ashtabula, Ohio, October 22, 1945.
(Decided October 28, 1946)
Plaintiff not represented by counsel.
Paul P. Bao, Assistant Attorney General (Howard Haraioitz, special attorney), ■for the defendant.

Opinion:
Mollison, Judge:
This is an appeal for reappraisement covering -certain knitting needles imported from Canada and entered at the port of Ashtabula, Ohio. The needles in question were invoiced at $1.30 per dozen packages and entered at that value plus 8 per centum sales tax, all in Canadian funds. They were appraised at $1.90, Canadian funds, sales tax and packing included.
When the case was called for trial the plaintiff appeared personally and conceded the correctness of the appraisement and requested submission of the case on the-official record, in which request counsel for the defendant joined.
Upon the record so made I find that the value of the merchandise in issue is that returned by the appraiser, and judgment will issue accordingly.