Glanson Co. v. United States

MOLLISON, Judge.

In a decision and judgment rendered on January 6, 1958, on remand of the above-entitled case from the second division of this court, the writer concluded from the evidence adduced that cost of production, as defined in section 402(f) of the Tariff Act of 1930, was the proper basis for the determination of the values of the merchandise involved, but that plaintiff had failed to establish by legally sufficient evidence the elements of such cost of production which would support values for the merchandise other than those found by the appraiser. See Glanson Co. v. United States,…