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PACIFIC GAMBLE ROBINSON CO. v. UNITED STATES

No. 15818.

270 F.2d 35 (1959)

PACIFIC GAMBLE ROBINSON CO., a corporation, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Ninth Circuit.

June 30, 1959.

Attorney(s) appearing for the Case

Ryan, Askren, Mathewson, Carlson & King, Daniel C. Blom, Laurance S. Carlson, Seattle, Wash., for appellant.

Charles K. Rice, Asst. Atty. Gen., I. Henry Kutz, Helen A. Buckley, Lee A. Jackson, Attys., Dept. of Justice, Washington, D. C., Charles P. Moriarty, U. S. Atty., Seattle, Wash., for appellee.

Before POPE, Chief Judge, and STEPHENS, FEE, CHAMBERS, BARNES, HAMLEY, HAMLIN and JERTBERG, Circuit Judges.

PER CURIAM.

The opinion in Fisher Flouring Mills Company v. United States, 9 Cir., 270 F.2d 27, is adopted as the opinion of the Court in this case.

Since the bulk of the shipments in controversy in the instant case were paid for by draft on a bank in the United States, although delivery thereof was made in Canada, we hold such payments were not as a matter of law made "within the United States." The established commercial...

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