Petition 5698-R of American Import Co.
3 Cust. Ct. 485
CourtUnited States Customs Court
DecidedDecember 1, 1939
DocketNo. 42733
StatusPublished
Cited by2 cases
This text of 3 Cust. Ct. 485 (Petition 5698-R of American Import Co.) 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
Petition 5698-R of American Import Co., 3 Cust. Ct. 485 (cusc 1939).
Opinion
Opinion by
It was established that the advance in value was caused by a change in the rate of exchange used in converting reichmarks into dollars. [486]*486On the evidence presented it was found that there was no intention to defraud the revenue. The petition was therefore granted.
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Related
Petitions 5911-R of American Import Co.
6 Cust. Ct. 665 (U.S. Customs Court, 1941)
Petition 5921-R of Kyle
6 Cust. Ct. 667 (U.S. Customs Court, 1941)
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Bluebook (online)
3 Cust. Ct. 485, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-5698-r-of-american-import-co-cusc-1939.