Stirn v. United States
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, G. A. 8218 (T. D. 37861) and Abstract 42887. [Oral argument Dec. 17,1919, by Mr. Dufly and Mr. Hanson.)
1Opinion of the CourtSmith, Judge
Dyed thrown silk and dyed spun silk yarns, imported for J. B. Martin & Co., Norwich, Conn., from Lyons, France, for the manufacture of velvets, and entered by the clearance agents of that concern, were appraised by the local 'appraiser at the invoice value, plus 8 per cent added for manufacturer’s profit.
On appeal to reappraisement the appraised value as fixed by the local appraiser was sustained. On final appeal to the board of three general appraisers there was'added to the invoice value of all thrown silk yarns not only 8 per cent for manufacturer’s profit, but 10 per cent for general…
2Cases cited1 opinion
- Austin v. United StatesCourt of Customs and Patent Appeals · 1916
3Cited by6 opinions
- Hampton v. United StatesCourt of Customs and Patent Appeals · 1927
- United States v. F. B. Vandegrift & Co.Court of Customs and Patent Appeals · 1928
- Stirn v. United StatesCourt of Customs and Patent Appeals · 1924
- United States v. Control Data Corp.United States Customs Court · 1972
- National Carloading Corp. v. United StatesUnited States Customs Court · 1969
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