Legal Opinion

United States v. Glanson Co.

United States Customs Court

Decided July 8, 1959No. A.R.D. 110; Entry No. 792815PublishedCited by 5 opinions

1Opinion of the Court

FORD, Judge:

This is an application for review of the decision and judgment of the trial court, Glanson Co. v. United States, 41 Cust. Ct. 510, Reap. Dec. 9208, filed under the provisions of title 28, U.S.C., section 2636(a). The merchandise involved consists of two styles of cribbage boards, which are designated as size No. 28 and size No. 29. The merchandise was invoiced, entered, claimed by the importer, and appraised as indicated in the following tabulation:

Appraised foreign value per doz. Invoiced and entered per doz. Importer claimed value per doz.

No. 28 $4.95 (Can.) $5.55 (Can.) $7.40…

2Cases cited3 opinions

  1. Glanson Co. v. United StatesUnited States Customs Court · 1953
  2. Glanson Co. v. United StatesUnited States Customs Court · 1952
  3. Glanson Co. v. United StatesUnited States Customs Court · 1958

3Cited by5 opinions

  1. United States v. American Express Co.United States Customs Court · 1960
  2. Maher-App & Co. v. United StatesUnited States Customs Court · 1970
  3. Peacock Sales Co. v. United StatesUnited States Customs Court · 1967
  4. Glanson Co. v. United StatesUnited States Customs Court · 1962
  5. Sani Smoke, Inc. v. United StatesUnited States Customs Court · 1960

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