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PACIFIC WOOD PROD. CO. (JAMES G. WILEY CO.) v. UNITED STATES

Reappraisements R63/12296 and R63/12297.

277 F.Supp. 122 (1967)

PACIFIC WOOD PRODUCTS COMPANY (JAMES G. WILEY CO.) v. UNITED STATES.

United States Customs Court.

October 10, 1967.

Attorney(s) appearing for the Case

Glad & Tuttle, San Francisco, Cal. (Edward N. Glad, San Francisco, Cal., of counsel), for plaintiff.

Edwin L. Weisl, Jr., Asst. Atty. Gen. (Mollie Strum, trial attorney), New York City, for defendant.

WILSON, Judge:

These two appeals for reappraisement were consolidated for purposes of trial. Pacific Wood Products Company (hereinafter called Pacific) of Los Angeles, California, is the importer of record. That firm financed the purchase of the imported merchandise for Carlson Furniture Industries, Inc. (hereinafter called Carlson), of Gardena, California. James G. Wiley Co. of Los Angeles, California, is a customhouse...

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