# Brown v. United States

> United States Customs Court · December 29, 1948 · 22 Cust. Ct. 216

URL: https://www.frixlaw.com/law-library/cases/8093146

## Case

- **Full name:** D. P. Brown & Company v. United States
- **Court:** United States Customs Court
- **Decided:** December 29, 1948
- **Citations:** 22 Cust. Ct. 216; 1948 Cust. Ct. LEXIS 928
- **Precedential status:** Published
- **Opinion:** Opinion of the court by Ekwall
- **Judges:** Ekwall
- **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/8093146

## Opinion text

Opinion by
Ekwall, J.
In accordance with stipulation of counsel the court found that the facts herein agreed upon were such as to bring the case within the holding in John Barr v. United States ( 11 Cust. Ct. 88 , C. D. 801), which record was incorporated herein. (See John Barr v. United States, 324 U. S. 83 .) In accordance therewith it was held that the currency of the invoice should be -converted at the buying rate in the New York market at noon on the day of -exportation (the “free” rate of exchange for pounds sterling), as certified by the Federal Reserve bank and set forth by the collector on entry 7087. The protest was sustained to this extent.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/8093146. Public record. Not legal advice.