United States v. Nippon Dry Goods Co.

Tilson, Judge:

This application for review is before us by reason of an appeal from the decision of the trial court, reported as Reap. Dec. 4704. In its decision the trial court stated as follows:

*521* * * C0Ullsel f01' both parties agree in their briefs that the question involved is whether or not an amount equal to a certain Japanese consumption tax should be added to the invoice value of the merchandise to make foreign value.

As we understand it, this is a correct statement of the issue and is. the only issue involved in this case. While certain factors enter into, a detemination of this…