Shallus v. United States

This is an appeal from a decision of the Board of General Apprais: ers sustaining the action of a reappraisement board refusing a reap-praisement of shipments of linoleum from England.

The record is voluminous and the issues somewhat involved, but we think the meritorious questions may be gathered from the brief of counsel. As we construe the brief, the contention is that the facts are that linoleum is sold in England, deliverable at any point in England at a stated price, which includes freight to destination, and that the average of such freight was represented by a 10 per cent deduction…