United States v. Fashion Ribbon Co.

DISSENTING OPINION

Rigi-iardson, Judge:

I regret that I am unable to concur in the views of the majority concerning assignment of error number 5. In my opinion there is no evidence in the record before us of “actual” general expenses and profit meeting the requirements of the constructed value theory of valuation, other than as appraised.

The only evidence in the case consists of an affidavit dated October 8, 1965, and signed by one Georges Sicard, sole owner and proprietor of Aiguilles d’Haiti, the exporter of the involved ribbon novelties. The affidavit was received in evidence upon the trial…