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J. E. BERNARD & CO. v. UNITED STATES

R.D. 11739; Reappraisement R65/22938.

324 F.Supp. 496 (1971)

J. E. BERNARD & CO., Inc. v. UNITED STATES.

United States Customs Court.

March 29, 1971.

Attorney(s) appearing for the Case

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

L. Patrick Gray, III, Asst. Atty. Gen. (Steven P. Florsheim, New York City, trial attorney), for defendant.

MALETZ, Judge:

This case presents the issue—not previously decided—as to whether the doctrine of collateral estoppel is applicable in reappraisement litigation in this court.

Collateral estoppel, it is to be noted, is an aspect of res judicata.1 As explained in Commissioner of Internal Revenue v. Sunnen, 333 U.S. 591, 597-598, 68 S.Ct. 715, 92 L.Ed. 898 (1948): "The general rule of...

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