American Express Co. v. United States

U.S. Customs Court

American Express Co. v. United States

20 Cust. Ct. 247, 1948 Cust. Ct. LEXIS 49

CourtUnited States Customs Court

DecidedJanuary 7, 1948

DocketNo. 52100; petition 6622-R (New York)

StatusPublished

This text of 20 Cust. Ct. 247 (American Express Co. 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

American Express Co. v. United States, 20 Cust. Ct. 247, 1948 Cust. Ct. LEXIS 49 (cusc 1948).

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Opinion

Opinion by

Cline, J.

At the trial the customs manager of petitioner testified that at the time the entry was filed, the British purchase tax-was not added; that the entry was amended and the full tax added; that subsequently, the appraiser asked that part of the tax which did not apply be deducted; that later a notation came from the appraiser to deduct the tax entirely; that through oversight the entry clerk deducted the total amount originally entered, overlooking the fact that part had already been deducted. On the record presented the court held that the petitioner acted without intention to defraud the revenue of the United States or to conceal or misrepresent the facts of the case or to deceive the appraiser as to f he value of the merchandise. The petition was therefore granted.

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Opinion by

Cline, J.

At the trial the customs manager of petitioner testified that at the time the entry was filed, the British purchase tax-was not added; that the entry was amended and the full tax added; that subsequently, the appraiser asked that part of the tax which did not apply be deducted; that later a notation came from the appraiser to deduct the tax entirely; that through oversight the entry clerk deducted the total amount originally entered, overlooking the fact that part had already been deducted. On the record presented the court held that the petitioner acted without intention to defraud the revenue of the United States or to conceal or misrepresent the facts of the case or to deceive the appraiser as to f he value of the merchandise. The petition was therefore granted.

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Bluebook (online)

20 Cust. Ct. 247, 1948 Cust. Ct. LEXIS 49, Counsel Stack Legal Research, https://law.counselstack.com/opinion/american-express-co-v-united-states-cusc-1948.