United States v. Marine Products Co.

DISSENTING OPINION

Mollison, Judge:

I regret that I cannot concur in finding of fact and conclusion of law (5) contained in the opinion of the majority, although I am in accord with the preceding findings of fact and conclusions of law (1) to (4), inclusive, and the reasoning which resulted in them.

As stated by the majority, the elements of cost of production covered by paragraphs (1), (2), and (3) of section 402 (f) of the Tariff Act of 1930 as found by the trial court are not in dispute. The only *630contested element is that covered by paragraph (4) of said section 402 (f) relating to profit.

The…