Petition 5931-R of W. H. Curtin & Co.

U.S. Customs Court

Petition 5931-R of W. H. Curtin & Co.

7 Cust. Ct. 223

United States Customs Court·Decided June 18, 1941·No. No. 46074·Published

Opinion

Opinion by

Cline, J.

A motion to incorporate the record in Reap. Dee. 4602 was granted. A motion to deny the petition was denied. It was held that the court has jurisdiction to determine the issue. Guiste & Co. v. United States, G. A. 9077 (T. D. 41274), Howe Infants Wear v. United States (T. D. 42957), Hugo Falck & Co. v. United States (T. D. 45667), Henry Kayser & Fils v. United States (T. D. 46166), and Abstract 16598 cited. In harmony with Abstract 42733, 3 Cust. Ct. 485, where the same situation was involved, it was hold that the petitioner acted without intention to misrepresent the facts or defraud the revenue. The petition was therefore granted.

Free access — add to your briefcase to read the full text and ask questions with AI

Opinion by

Cline, J.

A motion to incorporate the record in Reap. Dee. 4602 was granted. A motion to deny the petition was denied. It was held that the court has jurisdiction to determine the issue. Guiste & Co. v. United States, G. A. 9077 (T. D. 41274), Howe Infants Wear v. United States (T. D. 42957), Hugo Falck & Co. v. United States (T. D. 45667), Henry Kayser & Fils v. United States (T. D. 46166), and Abstract 16598 cited. In harmony with Abstract 42733, 3 Cust. Ct. 485, where the same situation was involved, it was hold that the petitioner acted without intention to misrepresent the facts or defraud the revenue. The petition was therefore granted.

Petition 5931-R of W. H. Curtin & Co., 7 Cust. Ct. 223 (cusc 1941).

Pincite

7 Cust. Ct. 223 (Petition 5931-R of W. H. Curtin & Co.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.