Detroit & Canada Tunnel Corp. v. United States

Ekwall, Judge:

These actions were brought in December 1940 and February 1941, to recover duties assessed by the collector, of customs at the port of Detroit, Mich., on the value of repairs made in Canada to certain motorbusses of United States manufacture. By agreement of counsel and with the approval of the court the two suits were consolidated for trial and they were submitted for decision on a stipulation of fact in which both parties joined. The essential facts in the stipulation are summarized herewith.

Plaintiff is a Michigan corporation which owns and operates a line of motor-driven…