Case: John I. Carney v. United States
Abbreviation: Carney v. United States
Decision Date: 1954-10-14
Docket Number: Reap. Dec. 8346; Appraisement entry No. 20
Citation: 33 Cust. Ct. 531
Volume: 33
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: John I. Carney v. United States
Judges: 
Pages: 531–532

Head Matter:
(Reap. Dec. 8346)
John I. Carney v. United States
Appraisement entry No. 20.
(Decided October 14, 1954)
Plaintiff not represented by counsel.
Warren E. Burger, Assistant Attorney General (Mollie Strum, trial .attorney), for the defendant.

Opinion:
Ford, Judge:
This appeal involves the proper dutiable value of one Zephyr automobile which was appraised at the port of Los Angeles, Calif., at a value of $1,400. The record indicates that this automobile had been driven a distance of approximately 7,000 miles when imported and that the original purchase price was $1,514.80. The record also indicates an admission on the part of Government officials that the value at which this automobile was appraised was too high by at least $200.
Based upon the rather meager record before me, I find the proper dutiable value of the involved automobile to be $1,200. Judgment will be rendered accordingly.