Myerson Tooth Corp. v. United States

Watson, Judge:

This case is before the court on an application for review of the decision by Senior Judge Donlon in Myerson Tooth Cor*861poration v. United States, 61 Cust. Ct. 540, R.D. 11597 (1968), in which the appraisement of certain plastic artificial teeth on the basis of constructed value was sustained.

Appellant claims that it has successfully proved an export value for the merchandise in question. Since appellant is the parent company of the manufacturer and a selected purchaser, it must prove that the price it paid is one which “fairly reflects the market value of the merchandise”…