Petition 6329-R of G. Klein & Son, Inc.

U.S. Customs Court

Petition 6329-R of G. Klein & Son, Inc.

12 Cust. Ct. 248

CourtUnited States Customs Court

DecidedJanuary 26, 1944

DocketNo. 49159

StatusPublished

This text of 12 Cust. Ct. 248 (Petition 6329-R of G. Klein & Son, Inc.) 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 6329-R of G. Klein & Son, Inc., 12 Cust. Ct. 248 (cusc 1944).

Pincite

Opinion

Opinion by

Walker, J.

The question in this case is whether the foreign value or the United States -value should have been used for entering certain leather-bound prayer books. A test case was made and the petitioner filed an appeal to reappraisement, but because of the difficulty of obtaining proof he later abandoned it. On the record the court was satisfied that the undervaluation resulted from "an honest difference of opinion and that the record demonstrates there was at no time 'any intention to defraud the revenue, to conceal or misrepresent the facts, or to deceive the appraiser. 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.

The question in this case is whether the foreign value or the United States -value should have been used for entering certain leather-bound prayer books. A test case was made and the petitioner filed an appeal to reappraisement, but because of the difficulty of obtaining proof he later abandoned it. On the record the court was satisfied that the undervaluation resulted from "an honest difference of opinion and that the record demonstrates there was at no time 'any intention to defraud the revenue, to conceal or misrepresent the facts, or to deceive the appraiser. The petition was therefore granted

Cite This Page — Counsel Stack

Bluebook (online)

12 Cust. Ct. 248, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-6329-r-of-g-klein-son-inc-cusc-1944.