International Packers, Ltd. v. United States

Entered at New York, N.Y. Reap. Dec. 9304. Motion by defendant. The following memorandum accompanied the order granting the motion:

Donlon, Judge:

The relief sought by defendant’s motion is granted, but on grounds different from those set forth in defendant’s memorandum in support of its motion.

I do not accept the view, on which defendant relies, that in a reappraisement appeal the parties may stipulate the ultimate value of merchandise in terms binding upon the court. That they may stipulate as to any or all of the facts necessary for the court to have before it in determining the value of…