John V. Carr & Son, Inc. v. United States

OliveR, Chief Judge:

This is an appeal for reappraisement from a finding of value made by the appraiser at the port of Detroit upon the importation of a sports car from Canada. The facts are set forth in a stipulation of counsel, filed at the time of trial, and briefly are as follows:

The involved automobile, a TK3 Sports Triumph, was manufactured in England and sold to a Canadian distributor located in Toronto, Ontario. That firm sold it to an automobile dealer located in Windsor, Ontario, who thereafter sold and exported it to a United States purchaser located in Detroit.

There is no question…