Friedman v. United States

Ford, Judge:

The cases listed in schedule “A,” annexed hereto and made a part hereof, were consolidated for the purpose of trial. The merchandise described as fishing rods was appraised at given unit f.o.b. prices. The merchandise described as baseball gloves was appraised at the unit invoice values, plus certain charges, plus 3 per centum commission in all cases except two, i.e., reappraisements 286446-A, which included a 4 per centum commission, and 286444-A, in which no commission was added.

Plaintiff herein contends that the correct dutiable value of the merchandise described as fishing…