Tax
H. S. Dorf & Co., Inc., v. United States
6 Cust. Ct. 801·United States Customs Court·1941
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
H. S. Dorf & Co., Inc., v. United States
No. 5130.
Entry No. 748654.
Invoice dated Yokohama, Japan, September 10, 1936.
Entered at New York October 16, 1936.
(Decided February 20, 1941)
Puckhafer, Rode & Rode (John D. Rode of counsel) for the plaintiff.
Charles D. Lawrence, Acting Assistant Attorney General (Daniel I. Auster, special attorney), for the defendant.
[MAJORITY — TilsoN, Judge:]
TilsoN, Judge:
This appeal has been submitted for decision upon a stipulation to the effect that as to certain items of the merchandise the issue is the same as the issue in United States v. Nippon Dry Goods Co., Reap. Dec. 5006, and that the appraised value less any additions made by the importer by reason of the so-called Japanese consumption tax represents the proper dutiable export value of the merchandise.
On the agreed facts I find and hold the proper dutiable export value of the items marked A and checked JWT on the invoices to be the value found by the appraiser, less any amount added by reason of the so-called Japanese consumption tax. Judgment will be rendered accordingly.