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NICHOLS & CO., INC. v. UNITED STATES

Appeal No. 78-9, C.A.D. 1217.

586 F.2d 826 (1978)

NICHOLS & CO., INC., Appellant, v. The UNITED STATES, Appellee.

United States Court of Customs and Patent Appeals.

November 16, 1978.

Attorney(s) appearing for the Case

William E. Melahn, Doherty & Melahn, Boston, Mass., attorneys of record, for appellant.

Barbara Allen Babcock, Asst. Atty. Gen., Washington, D. C., David M. Cohen, Chief, Customs Section, Joseph I. Liebman, Saul Davis, New York City, for the United States.

Before MARKEY, Chief Judge, RICH, BALDWIN and MILLER, Judges, and FORD, Judge.

FORD, Judge.

This appeal is from the judgment of the United States Customs Court, 447 F.Supp. 455, 80 Cust.Ct. ___, C.D. 4734 (1978) granting the Government's motion for summary judgment based on the doctrine of collateral estoppel. We affirm.

The Customs Court held the importer was estopped from relitigating the valuation issue decided by a prior reappraisement case between the parties involving the same merchandise,...

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