
    R. H. Macy & Co., Inc. v. United States
    No. 7559.
    Entry No. 717878/1.
    Invoice dated. London, England, September 1945.
    Certified September 1945.
    Entered at New York, N. Y., December 3, 1945.
    (Decided March 4, 1948)
    
      John R. Rafter for the plaintiff.
    
      Paul P. Rao, Assistant Attorney General, for the defendant.
   Johnson, Judge:

This proceeding has been submitted upon a stipulation wheie-in the parties hereto have agreed that the issues involved in this reappraisement are the same in all material respects as in the case of United States v. Wm. S. Pitcairn Corp., 33 C. C. P. A. 183, C. A. D. 334. The record in that case was admitted as part of the record herein.

In view of the aforesaid stipulation and accepting same as a statement of fact, and in view of the decision cited, I find and hold that the export values of the merchandise are the values found by the appraiser.

Judgment will be rendered accordingly.  