Contracts · MBE-tested

United States v. N. Polkinhorn

15 Cust. Ct. 373·United States Customs Court·1945

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

United States v. N. Polkinhorn No. 6186. Invoice dated Mexicali, Mexico, March 9, 1943. Certified March 9, 1943. Entered at Calexico, Calif., March 9, 1943. Entry No. 1125-A. (Decided June 26, 1945) Paul P. Bao, Assistant Attorney General (Samuel D. Spector, special attorney), for the plaintiff. Harper & Harper (Lawrence A. Harper of counsel) for the defendant. [MAJORITY — Oliver, Presiding Judge:] 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. 4__L_ 13)4 pesos Iteni No. 5_,_ 15 pesos Item No. 6___,..--- 18 pesos 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.