Petition 6070-R of Lucas

U.S. Customs Court

Petition 6070-R of Lucas

6 Cust. Ct. 636

CourtUnited States Customs Court

DecidedMay 15, 1941

DocketNo. 45831

StatusPublished

This text of 6 Cust. Ct. 636 (Petition 6070-R of Lucas) 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 6070-R of Lucas, 6 Cust. Ct. 636 (cusc 1941).

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Opinion

Opinion by

Brown, J.

From the record it was found that the petitioner, after 14 years of entering etchings at the invoiced prices which had not included the cost of the original paintings nor the plates made therefrom, did not understand that at the time of the entry here involved the status had been changed [637]*637from that of a mere purchaser of foreign etchings to that of a producer. It was held that there was nothing to indicate that he intended to deceive the appraiser nor to defraud the revenue. The petition was therefore granted.

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Opinion by

Brown, J.

From the record it was found that the petitioner, after 14 years of entering etchings at the invoiced prices which had not included the cost of the original paintings nor the plates made therefrom, did not understand that at the time of the entry here involved the status had been changed [637]*637from that of a mere purchaser of foreign etchings to that of a producer. It was held that there was nothing to indicate that he intended to deceive the appraiser nor to defraud the revenue. The petition was therefore granted.

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Bluebook (online)

6 Cust. Ct. 636, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-6070-r-of-lucas-cusc-1941.