N. M. Albert Co. v. United States

Ford, Judge:

This case is before us on an application to review the decision of the trial judge in N. M. Albert Co., Inc., et al. v. United States, 59 Cust. Ct. 788, R.D. 11417, in which the appraised values were sustained for the merchandise covered by eight consolidated appeals for reappraisement. The merchandise involved consists of phonograph records which were manufactured by RCA Victor Mexicana, S.A. de C. V. (hereinafter referred to as RCAVM), a subsidiary of R.C.A. Victor of the United States, and exported from Mexico between August 30, 1961 to March 19, 1964. Both parties are in…