Case: United States v. N. Polkinhorn
Abbreviation: United States v. Polkinhorn
Decision Date: 1945-06-26
Docket Number: No. 6187; Entry No. 1168-A
Citation: 15 Cust. Ct. 374
Volume: 15
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: United States v. N. Polkinhorn
Judges: 
Pages: 374–374

Head Matter:
United States v. N. Polkinhorn
No. 6187.
Invoice dated Mexicali, Mexico, March 18, 1943.
Certified March 18, 1943.
Entered at Calexico, Calif., March 18, 1943. .
Entry No. 1168-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 values for the merchandise under consideration should be as follows:
Per dozen
Item No. 5_¿_$3. 30
Item No. 6_4. 24
Item No. 7_'_5. 60
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.