Keeler v. United States

DISSENTING OPINION

Donlon, Judge:

I do not concur in the decision of the majority.

The trial record and briefs filed in this case are confused by considerations extraneous to the issues raised by the pleadings.

There is no issue before us as to penalty. There is no issue before us as to forfeiture of the plane. The only issue before us is what are the “regular duties” that are properly assessable on the facts of record. Are they duties on the American plane itself as repaired abroad, or duties solely on the value of the foreign repairs?

Delayed formal entry having been authorized, no disability as…