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

A.R.D. 312; Reappraisement R64/6271.

354 F.Supp. 858 (1973)

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

United States Customs Court, First Division, Appellate Term.

February 7, 1973.

Attorney(s) appearing for the Case

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

Harlington Wood, Jr., Asst. Atty. Gen. (Marlene G. Sonderlick, New York City, Trial Atty), for appellee.

Before WATSON, MALETZ, and RE, Judges.

MALETZ, Judge:

This is an application for review of the decision of the trial court affirming the government's appraisement of certain vulcanizing equipment for the repair of passenger and truck tires. 67 Cust.Ct. 513, R.D. 11754 (1971).

The equipment was exported on February 9, 1959, by the manufacturer, Vulcan Equipment Co., Ltd., of Toronto, Canada (hereafter referred to as the "Canadian Company") to its wholly owned subsidiary, Vulcan Tire Equipment Co...

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