United States v. Heemsoth-Kerner Corp.

Keefe, Judge:

This is an application for review of the decision of the trial court, Reap. Dec. 5381. The question involved is whether -or not certain printing type imported from Germany in January 1938,. should be appraised upon the basis of the United States value or the' cost of production. The trial court found the proper basis of appraisement to be the cost of production. The Government has appealed from such finding.

The trial court in its decision has set out a comprehensive statement of the testimony and of the exhibits, and conclusions as to the facts contained therein with which we are…