Legal Opinion

Rayman v. United States

United States Customs Court

Decided October 3, 1950No. 7890; Appraisement entry No. 1187Published

1Opinion of the Court

MollisoN, Judge:

This is an appeal for reappraisement from findings of value made by the United States appraiser at the port of Chicago on certain silver articles imported from Denmark. It appears from the record that the plaintiff’s father ordered the silver while on a visit to Denmark and that at that time it was intended as a gift to the plaintiff. Before the articles were made up, however, plaintiff’s father returned to the United States, and the shipment did not arrive until some months later.

From statements made by the plaintiff at the trial of the issue it appears that she was under the…

2Cases cited1 opinion

  1. Arthur J. Fritz & Co. v. United StatesUnited States Customs Court · 1939

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