Petition 5931-R of W. H. Curtin & Co.
This text of 7 Cust. Ct. 223 (Petition 5931-R of W. H. Curtin & 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.
Opinion
Opinion by
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.
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