Legal Opinion

United States v. F. C. Gerlach & Co.

United States Customs Court

Decided September 25, 1941No. 5443; Entry Nos. 749030 and 734222PublishedCited by 13 opinions

1Opinion of the Court

Cline, Judge:

This is an application for review of the decision of the trial judge in F. C. Gerlach & Co. et al. v. United States, Reap. Dec. 5084, and relates to the value of aluminum foil in rolls exported by Breisgau-Walzwerk of Singen-Hohentwiel, Germany in August and September, 1936.

Reappraisement 128263-A covers aluminum foil .00035-inch gauge, width 16)( inches, entered on the basis of export value at 36% cents, United States currency, per pound, packing included, less consul fee, inland freight and insurance. The merchandise was returned by the appraiser on the basis'of foreign value…

2Cases cited3 opinions

  1. United States v. Heffernan Paper Co.Court of Customs and Patent Appeals · 1926
  2. United States v. Traders Paper Co.Court of Customs and Patent Appeals · 1926
  3. Robinson v. United StatesCourt of Customs and Patent Appeals · 1926

3Cited by13 opinions

  1. United States v. Heyman Co.United States Customs Court · 1963
  2. United States v. GalUnited States Customs Court · 1945
  3. United States v. Philipp Brothers Chemicals, Inc.United States Customs Court · 1961
  4. Josef Mfg., Ltd. v. United StatesUnited States Customs Court · 1969
  5. Henry v. United StatesUnited States Customs Court · 1952

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