Petition 6304-R of Tupman Thurlow Co.

U.S. Customs Court

Petition 6304-R of Tupman Thurlow Co.

10 Cust. Ct. 416

CourtUnited States Customs Court

DecidedMarch 11, 1943

DocketNo. 48090

StatusPublished

This text of 10 Cust. Ct. 416 (Petition 6304-R of Tupman Thurlow 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.

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Petition 6304-R of Tupman Thurlow Co., 10 Cust. Ct. 416 (cusc 1943).

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Opinion

Opinion by

Cline, J.

From the record it appeared that the petitioner amended his.entry in accordance with what he believed was the price suggested by the. appraiser but, through some misunderstanding, failed to include the charge for insurance which the appraiser deemed to be a part of the value. It was found that the petitioner acted without intention to misrepresent the facts or to defraud the revenue of the United States. The petition was therefore granted.

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Opinion by

Cline, J.

From the record it appeared that the petitioner amended his.entry in accordance with what he believed was the price suggested by the. appraiser but, through some misunderstanding, failed to include the charge for insurance which the appraiser deemed to be a part of the value. It was found that the petitioner acted without intention to misrepresent the facts or to defraud the revenue of the United States. The petition was therefore granted.

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10 Cust. Ct. 416, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-6304-r-of-tupman-thurlow-co-cusc-1943.