General
Oviatt's v. United States
18 Cust. Ct. 410·United States Customs Court·1947
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
Oviatt’s v. United States
No. 6919.
Entry No. 5074.
Invoice dated London, England, January 15, 1941.
Certified January 17, 1941.^
Entered at Los Angeles, Calif., April 5, 1941.
(Decided February 26, 1947)
Lawrence, Tuttle & Harper (Frank L. Lawrence of counsel) for the plaintiff.
Paul P. Bao, Assistant Attorney General, for the defendant.
[MAJORITY — Olivee, Presiding Judge:]
Olivee, Presiding Judge:
This appeal for reappraisement has been submitted for decision upon the following stipulation of counsel for the parties hereto:
(Stipulation omitted.)
On the agreed facts I find the export value, as that value is defined in section 402 (d) of the Tariff Act of 1930, to be the proper basis for the determination of the value of the merchandise here involved, and that such values are the entered values.
Judgment will be rendered accordingly.