Case Name: P. John Hanrahan, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1958-05-19
Citations: 40 Cust. Ct. 832
Docket Number: Reap. Dec. 9154; Entry No. 826782-1/2
Parties: P. John Hanrahan, Inc. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 40
Pages: 832–833

Head Matter:
(Reap. Dec. 9154)
P. John Hanrahan, Inc. v. United States
Entry No. 826782-1/2.
(Decided May 19, 1958)
Barnes, Richardson & Colburn for the plaintiff.
George Cochran Doub, Assistant Attorney General, for the defendant.

Opinion:
DoüsíloN, Judge:
This appeal to reappraisement has been submitted for decision, without introducing any evidence.
There is nothing in the record before the court to overcome the presumption of correctness that attaches to the appraiser's action with respect to the value found for appraisement.
I, therefore/find and hold that the value of the merchandise herein is the value found by the appraiser.
Judgment will be entered accordingly.