Case: Edward Boote v. United States
Abbreviation: Boote v. United States
Decision Date: 1948-04-27
Docket Number: No. 7582; Entry No. 726110
Citation: 20 Cust. Ct. 435
Volume: 20
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Edward Boote v. United States
Judges: 
Pages: 435–436

Head Matter:
Edward Boote v. United States
No. 7582.
Entry No. 726110.
Invoice dated Birmingham, England, October 1945.
Certified October 1945.
Entered at New York, N. Y., December 5, 1945.
(Decided April 27, 1948)
Benjamin A. Levett for the plaintiff.
Paul P. RaOj Assistant Attorney General, for the defendant.

Opinion:
Johnson, Judge:
This proceeding has been submitted upon a stipulation wherein the parties hereto have agreed that the issues involved in this reappraise ment are the same in all material respects as in the case of United States v. Wm. S. Pitcairn Corp., 33 C. C. P. A. 183, C. A. D. 334. The record in that case was-admitted as part of the record herein.
In view of the aforesaid stipulation and accepting same as a statement of fact, and in view of the decision cited, I find and hold that the export value of the-merchandise is the value found by the appraiser, less any additions on entry by the importer by reason of advances by the appraiser in similar cases to equal the so-called British purchase tax.
Judgment will be rendered accordingly.