C. J. Tower & Sons of Buffalo v. United States

Re, Judge:

This is an appeal from the decision and judgment of the trial court, dated February 19, 1969, in C. J. Tower & Sons of Buffalo, Inc. v. United States, 62 Cust. Ct. 822, R.D. 11630, 295 F. Supp. 1104, which upheld the appraisal values of certain new automobiles imported from Canada. The appeal involves 48 Studebaker passenger.automobiles, 1964 and 1965 models, together with certain factory-installed optional equipment added to the basic vehicles. They were exported from Canada in 1964 by Studebaker of Canada, Ltd., and sold to Studebaker Automotive Sales Corp. (hereafter referred to…