Case: Robert McBratney & Co., Inc. (N. Y.) v. United States
Abbreviation: Robert McBratney & Co. v. United States
Decision Date: 1951-05-22
Docket Number: No. 55582; protest 127653-K (New York)
Citation: 26 Cust. Ct. 439
Volume: 26
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Robert McBratney & Co., Inc. (N. Y.) v. United States,
Judges: 
Pages: 439–439

Head Matter:
No. 55582.
Robert McBratney & Co., Inc. (N. Y.) v. United States,
protest 127653-K (New York).

Opinion:
Opinion by
Ekwall, J.
It was stipulated that the issue herein is the same in all material respects as that presented in Mamary Bros., Inc. v. United States (21 Cust. Ct. 135, C. D. 1142). In accordance therewith it was held that the currency of the invoice should be converted at the buying rate in the New York market at noon on the day of exportation (the "free" rate of exchange for pounds sterling), as certified by the Federal Reserve bank and set forth by the collector on the entry involved.