C. J. Tower & Sons v. United States

DISSENTING OPINION

Ford, Judge:

The issue presented in this case was originally before us in C. J. Tower & Sons v. United States, 34 Cust. Ct. 55, C. D. 1678. I dissented in that case, and I hereby register a second dissent in this case. The fact that counsel for the respective parties have agreed that the merchandise in the two cases is *320similar in all material respects does not change the issue in the two cases, nor has it in any way altered the conclusion which I feel should be reached in the two cases. This conclusion is amply supported and fortified by the authorities cited and quoted in my…