United States v. Semon Bache & Co.

DISSENTING OPINION

Tilson, Judge:

The statement of the history of this case by my associates renders a restatement by me unnecessary. The value of the merchandise in this case depends upon the discount to be deducted from the list price, and the discount to be deducted from the list price depends upon the quantity constituting a usual wholesale quantity. Therefore, in order for us to properly determine the dutiable value of this merchandise we must first determine what quantity or amount constitutes a usual wholesale quantity. This my associates have failed to do, and, in failing so to do, I…