General
Isaac B. Cohen & Sons Corp. D. Hauser, Inc. v. United States
47 Cust. Ct. 410·United States Customs Court·1961
Brief incoming
Hand-reviewed Bluebook brief (procedural posture, facts, issue, holding, reasoning, dissent) ships once the AI generation pipeline runs through this case. Join the waitlist to get notified when 1L briefs go live.
Opinion
(Reap. Dec. 10044)
Isaac B. Cohen & Sons Corp. D. Hauser, Inc. v. United States
Entry No. 3883, etc.
(Decided June 29, 1961)
Siegel, Mandell & Davidson for the plaintiffs.
William H. Orriclc, Jr., Assistant Attorney General, for the defendant.
[MAJORITY — Mollison, Judge:]
Mollison, Judge:
Counsel for the parties have submitted the appeals for reappraisement enumerated in the attached schedule for decision upon stipulation, upon the basis of which I find that export value, as defined in section 402a (d), Tariff Act of 1930, as amended, is the proper basis for the determination of the value of the rubber gloves, etc., involved and that such value, in each case, is the appraised unit values, less the item of 2 per centum inspection fees, as stated on the invoices.
Judgment will issue accordingly.