Mantell Export Co. v. United States

Rao, Chief Judge:

The appeals for reappraisement herein involved, which have been consolidated for purposes of trial, are com cerned with the value of certain wooden coathangers exported from Yugoslavia during the months of December 1963 through February 1964 and entered at the port of New York. The issues in this case were framed by the parties in an oral stipulation which sets forth the following agreed facts:

First, that the involved merchandise consists of wooden coathangers of the wishbone type exported from Yugoslavia in December of 1963 and January and February of 1964 by the firm of…