Case Name: W. J. Byrnes & Co. (Philipp Wirth) v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1938-09-19
Citations: 1 Cust. Ct. 606
Docket Number: No. 4387; Entry No. 164, etc.
Parties: W. J. Byrnes & Co. (Philipp Wirth) v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 1
Pages: 606–606

Head Matter:
W. J. Byrnes & Co. (Philipp Wirth) v. United States
No. 4387.
Entry No. 164, etc.
Invoices dated Kreuznach, Germany, May 15, 1929, etc.
Certified May 17, 1929, etc.
Entered at San Francisco, Calif., July 2, 1929, etc.
(Decided September 19, 1938)
Lamb & Lerch for the plaintiffs.
Webster J. Oliver, Assistant Attorney General (John J. McDermott, special attorney), for the defendant.

Opinion:
Evans, Judge:
This case involves 23 appeals to reappraisement from findings of value made by the appraiser. At an earlier hearing involving certain of the cases they were continued for one docket by the judge sitting at the trial and were set peremptorily. Thereafter, almost a year later, the cases, together with. several • others by the same importer, were again docketed for trial and a continuance was requested by plaintiff's counsel, to which the attorney for the Government objected and the cases were ordered submitted.
Upon this record I find nothing to overcome the presumption of correctness attaching to the appraiser's findings of value in each case. I therefore find that to be the value of the merchandise.
Judgment will be rendered accordingly. It is so ordered.