Edgar Allen Steel Co. v. United States

DISSENTING OPINION

Graham, Presiding Judge:

I find myself in disagreement with the majority opinion in this case, and, although the office of a dissenting opinion is one of doubtful utility, I am, nevertheless, disposed to state, as briefly as I may, my reasons for such disagreement.

Mr. Justice Fischer, in the court below, based his decision on the former holding of the Board of General Appraisers in Greaves & Co. v. United States, T. D. 40005, 45 Treas. Dec. 134. The opinion, with which I find myself in complete harmony, is, in part, as follows:

As all the facts regarding the precise character…