Petition 6193-R of Allen

U.S. Customs Court

Petition 6193-R of Allen

7 Cust. Ct. 257

CourtUnited States Customs Court

DecidedAugust 27, 1941

DocketNo. 46281

StatusPublished

This text of 7 Cust. Ct. 257 (Petition 6193-R of Allen) 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 6193-R of Allen, 7 Cust. Ct. 257 (cusc 1941).

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Opinion

[258]*258Opinion by

Kincheloe, J.

Three witnesses testified on behalf of the petitioner, one of whom was the president of the importing firm which is now in bankruptcy. From the record the court was satisfied that the entry of the merchandise at a less value than that found by the appraiser was without any intention to defraud the revenue of the United States or to conceal or misrepresent the facts. The petition was therefore granted.

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[258]*258Opinion by

Kincheloe, J.

Three witnesses testified on behalf of the petitioner, one of whom was the president of the importing firm which is now in bankruptcy. From the record the court was satisfied that the entry of the merchandise at a less value than that found by the appraiser was without any intention to defraud the revenue of the United States or to conceal or misrepresent the facts. The petition was therefore granted.

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7 Cust. Ct. 257, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-6193-r-of-allen-cusc-1941.