Hulsey v. United States

U.S. Customs Court

Hulsey v. United States

28 Cust. Ct. 394, 1952 Cust. Ct. LEXIS 210

CourtUnited States Customs Court

DecidedFebruary 6, 1952

DocketNo. 56370; petition 6843-R (Tampa)

StatusPublished

This text of 28 Cust. Ct. 394 (Hulsey 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

Hulsey v. United States, 28 Cust. Ct. 394, 1952 Cust. Ct. LEXIS 210 (cusc 1952).

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Opinion

Opinion by

Johnson, J.

From the testimony it appeared that the petitioner had nothing to do with the making of the entry, which was filed by a broker engaged by the shipper. At the time of trial, said broker was out of business and could not be located. An investigation conducted by the Treasury Department disclosed that there was no intent on the part of the petitioner 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 the value of the merchandise. The petition was therefore granted.

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Opinion by

Johnson, J.

From the testimony it appeared that the petitioner had nothing to do with the making of the entry, which was filed by a broker engaged by the shipper. At the time of trial, said broker was out of business and could not be located. An investigation conducted by the Treasury Department disclosed that there was no intent on the part of the petitioner 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 the value of the merchandise. The petition was therefore granted.

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Bluebook (online)

28 Cust. Ct. 394, 1952 Cust. Ct. LEXIS 210, Counsel Stack Legal Research, https://law.counselstack.com/opinion/hulsey-v-united-states-cusc-1952.