United States v. International Forwarding Co.

This is an appeal from the judgment of the Board of General Appraisers in reappraisements 21647-A, 21649-A, 21862-A, 22162-A, 22163-A, 22594-A, and 22595-A.

The merchandise involved consists of earthenware closet bowls and brass spuds. It was purchased by the Crane Co., of Chicago, Ill., from the Canadian Potteries (Ltd.), of St. Johns, Quebec (owned and controlled by the Crane Co.), at prices fixed by the vice president of the Crane Co., who, it appears, was also at that time vice president of the Canadian corporation.

The merchandise was shipped during the months of August, September, and…