United States v. Gal

Cline, Judge:

This is an application for review of the decision of the trial judge in Nicholas Gal et al. v. United States, Reap. Dec. 5995, as modified by Reap. Dec. 6005, and relates to the value of aluminum metal covered' paper, exported from Germany in 1935 and 1936 by Aluminiumwerk Tscheulin, G. m. b. H., Teningen, Germany.

These three appeals cover five different varieties <?f paper. Four varieties were appraised on the basis of foreign value, while the fifth type, described in Reappraisement 138496-A, was appraised on the basis of cost of production.

The trial judge held, in substance,…