Fischer v. United States

Oliver, Presiding Judge:

This case, involving 188 appeals for reappraisement, was originally decided by the late Judge Thomas J. Walker, his decision being reported in Joseph Fischer as Liquidating Agent of Schmoll Fils Assd., Inc., et al. v. United States, 8 Cust. Ct. 678, Reap. Dec. 5614. The issue there before the court was as to the validity of the appraisements. The trial court held them to be valid, and dismissed the appeals for lack of proof tending to establish any values for the merchandise other than the appraised values.

Application for review was made to a division of three judges…