A. N. Deringer, Inc. v. United States

Mollison, Judge:

This appeal for reappraisement is before me on rehearing granted after decision was rendered by Chief Judge Oliver, which is reported as A. N. Deringer, Inc. v. United States, 34 Cust. Ct. 452, Reap. Dec. 8390. In view of the excellent summary of the facts and the law applicable thereto set forth by Chief Judge Oliver in the opinion referred to, it will be unnecessary to repeat the details here in full. Chief Judge Oliver found that the plaintiff, whose primary claim is for values based upon cost of production, had failed to offer sufficient evidence to overcome the…