Corrigan v. United States

■Garrett, Chief Judge,

delivered the opinion of the court:

Appellant here seeks review and reversal of the decision of' the First Division of the United States Customs Court (Reap. Dec. 8046, .27 Cust. Ct. 436), affirming that of a single judge of that court, sitting in reappraisement (Reap. Dec. 7879, 25 Cust. Ct. 424), who held that the importer had failed to overcome the presumption of correctness *173which attached to the appraisement by the local appraiser and upheld the values found by him as the dutiable value. The actual party in interest is Charles T. Wilson Company, Inc., Corrigan, the…