Petition 6171-R of Zellerbach Paper Co.

U.S. Customs Court

Petition 6171-R of Zellerbach Paper Co.

7 Cust. Ct. 307

CourtUnited States Customs Court

DecidedOctober 30, 1941

DocketNo. 46516

StatusPublished

This text of 7 Cust. Ct. 307 (Petition 6171-R of Zellerbach Paper 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 6171-R of Zellerbach Paper Co., 7 Cust. Ct. 307 (cusc 1941).

Pincite

Opinion

Opinion by

Walker, J.

It appeared from the testimony that because of disagreement the petitioner was advised by counsel to make a test case. The court was satisfied that the undervaluation was the result of an honest dispute between the importer and the appraising officers, and that the petitioner and its officers acted without any intention to defraud the revenue of the United States. The petition was therefore granted.

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

Opinion by

Walker, J.

It appeared from the testimony that because of disagreement the petitioner was advised by counsel to make a test case. The court was satisfied that the undervaluation was the result of an honest dispute between the importer and the appraising officers, and that the petitioner and its officers acted without any intention to defraud the revenue of the United States. The petition was therefore granted.

Cite This Page — Counsel Stack

Bluebook (online)

7 Cust. Ct. 307, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-6171-r-of-zellerbach-paper-co-cusc-1941.