# Brown v. United States

> United States Customs Court · December 16, 1946 · 18 Cust. Ct. 220

URL: https://www.frixlaw.com/law-library/cases/8091021

## Case

- **Full name:** Brown & Roese, a/c McMullen Leavens Co. v. United States
- **Court:** United States Customs Court
- **Decided:** December 16, 1946
- **Citations:** 18 Cust. Ct. 220; 1946 Cust. Ct. LEXIS 1157
- **Precedential status:** Published
- **Opinion:** Opinion of the court by Kincheloe
- **Judges:** Kincheloe
- **Cited by:** 0 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/8091021

## Opinion text

Kincheloe, Judge:
The appeals for reappraisement listed in schedule A, *221 hereto attached and made a part hereof, have been submitted for decision upon the following stipulation of counsel for the parties hereto:
(Stipulation omitted.)
On the agreed facts I find the export value, as that value is defined in section 402 (d) of the Tariff Act of 1930, to be the proper basis for the determination of the value of the merchandise here involved, and that such values are the .appraised values, less the additions made by the importers on entry because of advances by the appraiser in similar cases.
Judgment will be rendered accordingly.

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/8091021. Public record. Not legal advice.