Legal Opinion

E. Dillingham, Inc. v. United States

United States Customs Court

Decided February 3, 1959No. Reap. Dec. 9306; Entry No. 0-662, etcPublishedCited by 1 opinion

1Opinion of the Court

Lawrence, Judge:

This cause of action presents an interesting problem.

It is established by the record evidence that the Atomic Energy of Canada, Ltd. (AECL), located in Ottawa, Ontario, Canada, is a corporation wholly owned by the Canadian Government. This corporation produced the seven so-called “Cobalt 60 Beam X-ray units,” which are the subject of these appeals for a reappraisement, and it is the only concern in Canada which manufactures such articles. The Cobalt 60 was not a part of any of the importations and is not involved in these proceedings.

The importations are more specifically…

2Cases cited2 opinions

  1. Collin & Gissel v. United StatesUnited States Customs Court · 1945
  2. United States v. AshCourt of Customs and Patent Appeals · 1936

3Cited by1 opinion

  1. E. Dillingham, Inc. v. United StatesUnited States Customs Court · 1961

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