Brechner v. United States

Donlon, Judge:

Plaintiff’s counsel put in evidence the official papers and moved the incorporation of the record in Dan Brechner v. *663United States, 36 Cust. Ct. 612, Reap. Dec. 8599, affirmed id. v. id., 38 Cust. Ct. 719, A. R. D. 71. The motion was granted. The prior Brechner record is, therefore, before the court as a part of this record, together with the official papers relating to this importation.

As in the incorporated Brechner case, plaintiff appealed to reap-praisement, complaining that the appraiser erroneously included in dutiable value of the imported merchandise certain so-called…