Legal Opinion

United States v. R. Gaertner & Co.

United States Customs Court

Decided October 7, 1942No. 5727; Entry No. 835100, etcPublishedCited by 1 opinion

1Opinion of the Court

Cline, Judge:

This is an application for review of the decision of the trial judge in R. Gaertner & Co., Inc., et al. v. United States, *610Reap. Dec. 5445, which, relates to the value of ceramic prints or decalcomanias imported from Germany during the years 1936, 1937, 1938, and 1939. Five hundred and fourteen cases were consolidated for trial. With the exception of the entries covered by reappraise-ments 125252-A, 128740-A, and 127383-A, all of the merchandise was entered under duress at prices advanced to equal advances made by the appraiser in test cases pending reappraisement. Reappraisement…

2Cases cited7 opinions

  1. United States v. MassinCourt of Customs and Patent Appeals · 1928
  2. United States v. WeckerCourt of Customs and Patent Appeals · 1928
  3. Brown v. Town of WinthropMassachusetts Supreme Judicial Court · 1931
  4. Meyer v. United StatesCourt of Customs and Patent Appeals · 1923
  5. United States v. MinkusCourt of Customs and Patent Appeals · 1928

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3Cited by1 opinion

  1. Penson v. United StatesUnited States Customs Court · 1951

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