Loudon v. United States

4 Cust. Ct. 610, 1940 Cust. Ct. LEXIS 3920
CourtUnited States Customs Court
DecidedJanuary 30, 1940
DocketNo. 4715; Entry No. 10335
StatusPublished

This text of 4 Cust. Ct. 610 (Loudon v. United States) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Loudon v. United States, 4 Cust. Ct. 610, 1940 Cust. Ct. LEXIS 3920 (cusc 1940).

Opinion

Cline, Judge:

This appeal for a reappraisement involves the value of burlap bags imported from Calcutta, India, on March 19, 1937. When the case was called for trial counsel for the plaintiff and the defendant agreed that it be submitted “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. Judgment will be entered accordingly.

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Bluebook (online)
4 Cust. Ct. 610, 1940 Cust. Ct. LEXIS 3920, Counsel Stack Legal Research, https://law.counselstack.com/opinion/loudon-v-united-states-cusc-1940.