Legal Opinion

Myerson Tooth Corp. v. United States

United States Customs Court

Decided November 27, 1968No. R.D. 11597; Entry No. A2255PublishedCited by 11 opinions

1Opinion of the Court

Donlon, Judge:

Plastic artificial teeth, imported in 1963 at Boston from Trinidad, were appraised on the basis of constructed value. Plaintiff claims that there is an export value for the merchandise, and that the invoice prices are the export value. While plaintiff’s statement, filed pursuant to Eule 15, made certain alternative claims to appraisement on the basis not only of export value, but also of United States value or constructed value, counsel for plaintiff in open court limited its case to the issue of export value.

Plaintiff further limited its case to six of the several items of…

2Cases cited3 opinions

  1. United States v. Acme Steel Co.United States Customs Court · 1963
  2. C. J. Tower & Sons of Buffalo, Inc. v. United StatesUnited States Customs Court · 1967
  3. Union Carbide Corp. v. United StatesUnited States Customs Court · 1967

3Cited by11 opinions

  1. United States v. F. W. Myers & Co.United States Customs Court · 1969
  2. Ellis Silver Co. v. United StatesUnited States Customs Court · 1969
  3. Myerson Tooth Corp. v. United StatesUnited States Customs Court · 1970
  4. Ellis Silver Co. v. United StatesUnited States Customs Court · 1971
  5. Judson Sheldon International Corp. v. United StatesUnited States Customs Court · 1971

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