Legal Opinion
Corrigan v. United States
United States Customs Court
Decided January 14, 1954No. Reap. Dec. 8278; Entry Nos. 3009; 3770PublishedCited by 3 opinions
1Opinion of the Court
Eicwall, Judge:
These cases, now before me on remand, are appeals for reappraisement of dehydrated garlic powder exported from Mexico on December 2, 1943, and January 6, 1944.
When these cases were originally before the trial court (Cline, J.), it was held that there was no foreign or export value for the merchandise and that the plaintiff had not sustained the burden of proving United States value or any other value for - the merchandise. Therefore, the appraised values were affirmed. E. H. Corrigan v. United States, 25 Cust. Ct. 424, Reap. Dec. 7879. The grounds for holding that-no United…
2Cases cited8 opinions
- United States v. BeerCourt of Customs and Patent Appeals · 1927
- Carey v. United StatesCourt of Customs and Patent Appeals · 1925
- Johnson Co. v. United StatesCourt of Customs and Patent Appeals · 1926
- Universal Carloading & Distributing Co. v. United StatesUnited States Customs Court · 1940
- Corrigan v. United StatesUnited States Customs Court · 1951
3 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Corrigan v. United StatesUnited States Customs Court · 1954
- Corrigan v. United StatesUnited States Customs Court · 1954
- Samuel Shapiro & Co. v. United StatesCourt of Customs and Patent Appeals · 1964