United States v. Barr Shipping Co.

DISSENTING OPINION

Eici-iaedson, Judge:

I dissent from the majority opinions. Were we to have properly before us the merits of the instant case, I would sustain the appraised value. The 10 percent addition in dispute merely reflects an amount withheld from the purchase price of the simulator by a co-seller (Curtiss-Wright) charged with the responsibility of collecting the purchase price from the purchaser (American Airlines) and, after deducting certain sums, remitting the balance to the other seller (Eedifon). In the words of the appraising official, this item was the co-seller’s “share of the…