Thalson Co. v. United States

ORDER

Mollison, Judge:

This case is before me upon a motion made by the plaintiff to dismiss the appeal for reappraisement involved on the ground that it was prematurely filed, and also upon a motion made by the defendant to dismiss the appeal on the ground that it was filed too late.

The basis of plaintiff’s motion to dismiss is that “appraisement. has not been made,” and involves the following situation: Upon the face of the so-called “summary sheet,” customs Form No. 6417, attached to the entry, there is printed a form for a report by the appraiser to the collector as to the results of his…