Legal Opinion

United States v. S. S. Kresge Co.

United States Customs Court

Decided May 19, 1953No. A. R. D. 24; Entry No. 816484, etcPublishedCited by 3 opinions

1Opinion of the Court

Johnson, Judge:

This application for review by the Government of the decision and judgment of the trial court (Reap. Dec. 8127) was filed against the value found for the celluloid-covered thumb tacks, 50 pieces mounted on each board, by reason of the holding that the export value, as that value is defined in section 402 (d) of the Tariff Act of 1930, is the proper basis for determining the value of the merchandise, and that such export value, which was the purchase price, was not less than the foreign market value, and that, consequently, the Antidumping Act of 1921 does not apply, contrary to…

2Cases cited2 opinions

  1. Robinson v. United StatesCourt of Customs and Patent Appeals · 1926
  2. United States v. ProctorCourt of Customs and Patent Appeals · 1928

3Cited by3 opinions

  1. F. W. Woolworth Co. v. United StatesUnited States Customs Court · 1955
  2. S. S. Kresge Co. v. United StatesUnited States Customs Court · 1954
  3. S. S. Kresge Co. v. United StatesUnited States Customs Court · 1954

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