Legal Opinion

Kittleson v. United States

United States Customs Court

Decided August 29, 1951No. 8044; Entry No. 174PublishedCited by 1 opinion

1Opinion of the Court

Cline, Judge:

This is an application for review of a decision and judgment rendered by a single judge of the United States Customs Court holding that the evidence failed to establish any value for the imported merchandise different from the appraised value of 17-K cents per pouDd, net packed. Kenneth Kittleson v. United States, 26 Cust. Ct. 525, Reap. Dec. 7953.

The merchandise consisted of 2,326 cartons of hard sugar candy, each containing four 10-pound bags, exported from Cuba on or about October 24, 1946. It was entered at 11% cents per pound, and appraised at 17% cents per pound, net packed.

2Cases cited3 opinions

  1. Golding Bros. v. United StatesUnited States Customs Court · 1941
  2. Sanders Mfg. Co. v. United StatesUnited States Customs Court · 1940
  3. Kittleson v. United StatesUnited States Customs Court · 1951

3Cited by1 opinion

  1. Kittleson v. United StatesCourt of Customs and Patent Appeals · 1952

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