Gresham v. United States

On February 6, 1937, petitioner Gresham, a customs broker, representing the Ferro Enamel Corporation of Cleveland, Ohio, entered at the port of Cleveland, Ohio, certain enamel frit which had been shipped by the Ferro Enamel Co. of Canada, Ltd., a subsidiary of said Cleveland corporation.

Under circumstances presently related, the merchandise was entered at the invoice prices which were the prices charged by the Canadian company to its parent corporation in Cleveland. The appraiser increased the value of the different items of the invoice in an amount ranging from 47 per centum to 73 per…