W. T. Grant Co. v. United States

The W. T. Grant Company of New York City imported at the port of New York in 1935 thirteen cases of “cotton fabric and rayon gloves” which had been shipped to it by the W. T. Grant Company of Berlin, Germany. The consular invoice was executed before the United States Consul in Berlin on February 28, 1935, by the W. T. Grant Company, Berlin, as “Seller.” Attached to the consular *59invoice were invoices of four German manufacturers covering the portion of the thirteen case importation of gloves supplied by each manufacturer.2 One of those invoices covered three cases of gloves sold to the W. T.…