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C. J. TOWER & SONS OF BUFFALO, INC. v. UNITED STATES

Reappraisement R66/21972.

318 F.Supp. 768 (1970)

C. J. TOWER & SONS OF BUFFALO, INC. v. UNITED STATES.

United States Customs Court, First Division, Appellate Term.

October 6, 1970.

Attorney(s) appearing for the Case

Barnes, Richardson & Colburn, New York City (Joseph Schwartz and Norman C. Schwartz, New York City, of counsel), for appellant.

William D. Ruckelshaus, Asst. Atty. Gen. (Harold L. Grossman, New York City, trial atty.), for appellee.

Before WATSON, MALETZ, and RE, Judges.

RE, Judge:

This is an appeal from the decision and judgment of the trial court, dated February 19, 1969, in C. J. Tower & Sons of Buffalo, Inc. v. United States, 62 Cust.Ct. 822, R.D. 11630, 295 F.Supp. 1104, which upheld the appraisal values of certain new automobiles imported from Canada. The appeal involves 48 Studebaker passenger automobiles, 1964 and 1965 models, together with certain factory-installed optional equipment...

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