Legal Opinion · Dissent

Fischer v. United States

United States Customs Court

Decided March 4, 1947No. 6950; Entry No. 2138, etcPublished

1Dissent

DISSENTING OPINION

Cole, Judge:

While I am in sympathy with the objective sought to be accomplished by the majority, i. e., to require, if possible, the appraiser to indicate upon the official papers what particular statutory value he found in his official appraisement, I most respectfully disagree with the conclusions reached herein.

*431The majority opinion upholds the action of the trial court in denying plaintiff’s motion to restore the cases to the calendar for a de novo appraisement by the court, thereby affirming the consideration of the case by the trial judge, as following the intent of the…

2Cases cited2 opinions

  1. Fischer v. United StatesUnited States Customs Court · 1943
  2. Fischer v. United StatesUnited States Customs Court · 1942

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