Vietor v. United States

About the first week of September, 1923, Alexander Aird purchased in Delmenhorst, Germany, 3,234.9 square yards of linoleum for which he paid 62 cents a square yard in American money, and 331.1 square yards of linoleum for which he paid 67 cents a square yard in American money. The goods were shipped to the United States on the 19th of April, 1924, nearly 7J4 months after the purchases were made.

When the shipment arrived at Boston, Mass., Aird instructed his broker to submit the invoice to the examiner before making entry. In accordance with instructions, the broker submitted the invoice to…