National Carloading Corp. v. United States

Memorandum to Accompany Order Denying Motion for Rehearing

Newman, Judge:

Appellant moves for an order setting aside our decision and judgment for a rehearing in National Carloading Corporation v. United States, 65 Cust. Ct. 830, A.R.D. 280 (1970), wherein we affirmed the decision and judgment below sustaining the appraised values. We adhere to our decision for all of the reasons previously stated, but wish to comment upon certain new matter presented in appellant’s affidavit in support of its motion.

The issue in this case concerns “the addition for profit and general expenses usually made, in…