United States v. Wm. S. Pitcairn Corp.

Oliver, Presiding Judge:

This is an application for review of the decision and judgment of a single judge (Reap. Dec. 5976) wherein it was held that the so-called British purchase tax levied by the British Government was not a part of the foreign value of certain éarthenware and chinaware exported from Birmingham, England, in 1941.

In the decision appealed from, the British Purchase Tax Law (Finance (No. 2) Act, 1940, 3 and 4 Geo. 6, chapter 48) and the regulations issued by the British Government in connection therewith *368are examined and analyzed at suck great length that we deem it unnecessary…