Case: James Loudon & Co. (Friedman Bag Co.) v. United States
Abbreviation: Loudon v. United States
Decision Date: 1940-03-04
Docket Number: No. 4747; Entry No. 11557
Citation: 4 Cust. Ct. 672
Volume: 4
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: James Loudon & Co. (Friedman Bag Co.) v. United States
Judges: 
Pages: 672–672

Head Matter:
James Loudon & Co. (Friedman Bag Co.) v. United States
No. 4747
Entry No. 11557.
Invoice dated Calcutta, India, February 5, 1937.
Certified May 6, 1937.
Entered at Los Angeles, Calif., June 25, 1937.
(Decided March 4, 1940)
Harper & Harper for the plaintiff.
Webster J. Oliver, Assistant Attorney General (Richard F. Weeks, special attorney), for the defendant.

Opinion:
Cline, Judge:
This appeal to reappraisement involves the value of wheat bags imported from Calcutta, India, on May 6, 1937. When the case was called for trial, counsel for the plaintiff and the defendant agreed to submit "on the record as made." It is presumed that counsel intended to submit the case on the papers. There is nothing in the record to overcome the presumption of correctness attaching to the appraiser's action. Therefore the appeal is dismissed.