C. J. Tower & Sons of Niagara, Inc. v. United States

Maletz, Judge:

This is an application for review of the decision of the trial court affirming the government’s appraisement of certain vulcanizing equipment for the repair of passenger and truck tires. 67 Cust. Ct. 513, R.D. 11754 (1971).

The equipment was exported on February 9, 1959, by the manu*280facturer, Vulcan Equipment Co., Ltd., of Toronto, Canada (hereafter referred to as the “Canadian Company”) to its wholly owned subsidiary, Vulcan Tire Equipment Co., Inc., of Niagara Falls, New York (hereafter referred to as the “American Company” or the “American Subsidiary” or “Subsidiary”).

The…