Hoyt v. United States

Wilson, Senior Judge:

These 12 appeals for reappraisement were consolidated for trial. They concern the value of numerous and varied pieces of used and/or antique household goods, furniture, and bric-a-brac. The merchandise was exported by K. A. Spearing of the Isle of Wight, England, who shipped it on consignment. Seven of such ex-portations were sent to Peninsula Auction Studio, Burlingame, Calif., three to Harold Reich, Lakeshore Auction Gallery, Oakland, Calif., and two to Romano Auction Gallery, Oakland, Calif. The merchandise was exported between November 20,1959, and February 11, 1961.…