United States v. Thomson
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, Abstract 24024 (T. D. 30969),
1Opinion of the CourtMontgomery, Presiding Judge
These two cases involve the question of the proper measurement of spruce lumber imported from Canada. It was entered and the entry liquidated as lf-inch lumber. Subsequently by direction of the Assistant Secretary of the Treasury the entry was reliquidated on the basis of 2 inches, on which reliquidation the importers appealed to the Board of General Appraisers, where the action of the collector in reliquidating was set aside, and a new reliquidation ordered on the basis of If inches. •
The question involved is .mainly a question of fact. The evidence in the case shows, practically without…
2Cited by4 opinions
- Block v. United StatesUnited States Customs Court · 1954
- L. E. Coppersmith, Inc. v. United StatesUnited States Customs Court · 1967
- Protests 99528-K of Geo. D. Emery Co.United States Customs Court · 1945
- United States v. F. W. Myers & Co.Court of Customs and Patent Appeals · 1936