United States v. Dalminter, Inc.

CONCURRING OPINION

Johnson, Judge:

For the reasons stated below, I concur in the affirmance of the decision and judgment of the trial court in this case.

The issue is whether certain items may properly be included as part of the reasonable allowance for general expenses which is deductible in determining United States value under section 402(e) of the Tariff Act of 1930, as amended by the Customs Administrative Act of 1938. Said section provides that the United States value shall be the price at which such or similar imported merchandise is freely offered for sale for domestic consumption,…