Petition 5662-R of Guy T. Gibson, Inc.

2 Cust. Ct. 632
United States Customs Court·Decided March 22, 1939·No. No. 40902·Published

Opinion

Opinion by

Evans, J.

It appeared that a controversy arose as to whether a 12-percent luxury tax on the perfumery was a dutiable item. Prom the record it was found that there was no intention to defraud the Government or to deceive its officials. The petition was therefore granted.

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Petition 5662-R of Guy T. Gibson, Inc., 2 Cust. Ct. 632 (cusc 1939).

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