Petition 6359-R of Miller Bros. Hat Co.

U.S. Customs Court

Petition 6359-R of Miller Bros. Hat Co.

12 Cust. Ct. 261

CourtUnited States Customs Court

DecidedFebruary 25, 1944

DocketNo. 49219

StatusPublished

This text of 12 Cust. Ct. 261 (Petition 6359-R of Miller Bros. Hat 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 6359-R of Miller Bros. Hat Co., 12 Cust. Ct. 261 (cusc 1944).

Pincite

Opinion

Opinion by

Walker, J.

It appeared that the hats in question were a part of merchandise included in a previous season contract and were invoiced at the previous season price which, in the meantime, had advanced. From the record the court was satisfied that there was no intention of defrauding the revenue of the United States, concealing or misrepresenting the facts, or deceiving the appraiser as to the value of the merchandise. 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 that the hats in question were a part of merchandise included in a previous season contract and were invoiced at the previous season price which, in the meantime, had advanced. From the record the court was satisfied that there was no intention of defrauding the revenue of the United States, concealing or misrepresenting the facts, or deceiving the appraiser as to the value of the merchandise. The petition was therefore granted.

Cite This Page — Counsel Stack

Bluebook (online)

12 Cust. Ct. 261, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-6359-r-of-miller-bros-hat-co-cusc-1944.