Legal Opinion
Wood v. United States
Court of Customs and Patent Appeals
Decided December 5, 1974No. 74-21, C.A.D. 1139PublishedCited by 20 opinions
1Opinion of the Court
Millbe, Judge.
This appeal is from the judgment of the Third Division, Appellate Term, of the United States Customs Court, 71 Cust. Ct. 235, A.R.D. 319, 366 F. Supp. 1074 (1973), reversing the judgment of a single judge sitting in reappraisement, 68 Cust. Ct. 259, R.D. 11766, 340 F. Supp. 1398 (1972). We reverse.
FACTS
The facts recited in the opinions below are not in dispute and may be summarized as follows: The imported merchandise consists of various engine heaters and car warmers manufactured by James B. Carter, Ltd., of Winnipeg, Canada (“Carter, Ltd.”), and exported to its wholly-owned…
2Cases cited2 opinions
- Wood v. United StatesUnited States Customs Court · 1972
- United States v. WoodUnited States Customs Court · 1973
3Cited by20 opinions
- Nsk Ltd. And Nsk Corporation v. The United States, and Federal-Mogul Corporation, and the Torrington CompanyCourt of Appeals for the Federal Circuit · 1997
- Vwp of America, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 1999
- VWP of America, Inc. v. United StatesUnited States Court of International Trade · 1997
- Baldwin v. United StatesUnited States Customs Court · 1977
- Litton Industries, Inc. v. Litronix, Inc.Court of Customs and Patent Appeals · 1978
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