Doughnut Corp. of America v. United States

U.S. Customs Court

Doughnut Corp. of America v. United States

25 Cust. Ct. 266, 1950 Cust. Ct. LEXIS 262

CourtUnited States Customs Court

DecidedAugust 30, 1950

DocketNo. 54637; petition 6645-R (Duluth)

StatusPublished

This text of 25 Cust. Ct. 266 (Doughnut Corp. of America 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

Doughnut Corp. of America v. United States, 25 Cust. Ct. 266, 1950 Cust. Ct. LEXIS 262 (cusc 1950).

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Opinion

Opinion by

Lawrence, J.

When the case was called for hearing petitioner’s customhouse broker, who had made entry of the merchandise involved, testified that in making entry he believed the values shown were the correct values. Upon the entire record the court held that there was no intention to defraud the revenue ■of the United States or to conceal or misrepresent the facts of the ease or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted.

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Opinion by

Lawrence, J.

When the case was called for hearing petitioner’s customhouse broker, who had made entry of the merchandise involved, testified that in making entry he believed the values shown were the correct values. Upon the entire record the court held that there was no intention to defraud the revenue ■of the United States or to conceal or misrepresent the facts of the ease or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted.

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Bluebook (online)

25 Cust. Ct. 266, 1950 Cust. Ct. LEXIS 262, Counsel Stack Legal Research, https://law.counselstack.com/opinion/doughnut-corp-of-america-v-united-states-cusc-1950.