Lang v. United States
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, G. A. 8298 (T. D. 38176). [Oral argument Mar. 25, 1920, by Mr. Gerry and Mr. Baldwin.1 [Oral reargumont Oet. 27, 1920, by Mr. Gerry and Mr. Baldwin.]
1Concurrence
CONCURRING OPINION.
Barber, Judge:
Upon the record I concur in the principle of this decision and in the judgment of reversal.
An important consideration leading me to the conclusion adopted in the case of United States v. Consolidated Kansas City Smelting & *244Refining Co. (8 Ct. Cust. Appls., 226; T. D. 37495) was the understanding that the so-called “Heggie formula” was practicable and was of general application or readily susceptible of such. It turns out that this formula is not of general use; that when used it is not constant in its application, but is varied according to wages and other…
2Cases cited1 opinion
- United States v. Consolidated Kansas City Smelting & Refining Co.Court of Customs and Patent Appeals · 1917