Legal Opinion

United States v. Wrightson

United States Customs Court

Decided January 29, 1941No. 5108; Entry No. M-55PublishedCited by 1 opinion

1Opinion of the Court

Cline, Judge:

This is an application for review of the decision of the trial court published in Reap. Dec. 4913. The merchandise under reappraisement consists of roofing tiles exported from Cai-barien, Cuba, on or about August 4, 1939. The new tiles were invoiced at $10 per thousand, the old ones at $12 per thousand, United States currency. The merchandise was appraised at the invoice and entered value.

When the case was called for trial before the single judge the importer appeared without counsel. The Government, the plaintiff in the case, offered the testimony of Mr. P. J. Galvin, who is a…

2Cases cited1 opinion

  1. New England Fish Co. v. United StatesCourt of Customs and Patent Appeals · 1927

3Cited by1 opinion

  1. Castelazo & Associates v. United StatesUnited States Customs Court · 1965

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