Legal Opinion
Rattancraft of California Harper, Robinson & Co. v. United States
United States Customs Court
Decided March 9, 1972No. R.D. 11764PublishedCited by 4 opinions
1Opinion of the Court
Watson, Judge:
This case is before me on remand from the appellate term of this court.1 In the original appeal for reappraisement, decided on March 25,1971,1 found that plaintiffs had failed to prove the export value they claimed for the merchandise in question. I relied heavily on the report of a treasury agent, Perry J. Spanos.2 On April 5, 1971 plaintiffs filed an application for review. On June 26, 1971 plaintiffs filed their review brief to which was attached a copy of a *244judgment in United States v. Pericles John, Spanos (USDC, C.D. Calif. No. 7660-Criminal) entered on June 11,' 1071 in…
2Cases cited25 opinions
- Michelson v. United StatesSupreme Court of the United States · 1949
- Mesarosh v. United StatesSupreme Court of the United States · 1956
- Communist Party of United States v. Subversive Activities Control Bd.Supreme Court of the United States · 1956
- United States v. JohnsonCourt of Appeals for the Seventh Circuit · 1944
- United States v. RutkinCourt of Appeals for the Third Circuit · 1954
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3Cited by4 opinions
- Two Wheel Corp. v. American Honda Corp.District Court, E.D. New York · 1980
- Service Afloat, Inc. v. United StatesUnited States Customs Court · 1973
- Rattancraft of California v. United StatesUnited States Customs Court · 1972
- Segovia v. Industrial CommissionCourt of Appeals of Arizona · 1978