W. M. Stone & Co. v. United States 59 Cust. Ct. 926

In accordance with stipulation of counsel that the merchandise, facts, and issues are the same in all material respects as those in United States v. Philipp Bros. Chemicals, Inc. (56 Cust. Ct. 816, A.R.D. 208), the court found and held that United States value, as that value is defined in section 402 (e), Tariff Act of 1930, as amended, is the proper basis for the determination of the value of the sodium peroxide involved and that such value was $0.129245 per pound, net, packed.