Eggen v. United States

Ford, Judge:

The appeals for reappraisement listed in schedule “A,” attached hereto and made a part hereof, consolidated for the purpose of trial, were originally heard and decided by the late Judge Jed Johnson of this court and were reported as Oscar E. Eggen (American Express Co.) et al. v. United States, 46 Cust. Ct. 694, Reap. Dec. 10013.

The court therein held that the plaintiffs failed to sustain their burden of proof. Subsequently, a motion for rehearing was granted and the decision and judgment set aside. Same v. Same, 47 Cust. Ct. 412, Reap. Dec. 10047.

The merchandise involved herein…