Petitions 5935-R of Mexican Products Co.

U.S. Customs Court

Petitions 5935-R of Mexican Products Co.

5 Cust. Ct. 312

CourtUnited States Customs Court

DecidedSeptember 11, 1940

DocketNo. 44303

StatusPublished

This text of 5 Cust. Ct. 312 (Petitions 5935-R of Mexican Products 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

Petitions 5935-R of Mexican Products Co., 5 Cust. Ct. 312 (cusc 1940).

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Opinion

Opinion by

Cline, J.

The question at issue appears to be whether a 25 percent commission was a proper deductible item. From the record it was found that the goods were entered at what the petitioner believed was the price at which the merchandise was freely offered for sale in the principal markets of Mexico at the time of shipment. Being of the opinion that there was no intention to misrepresent the facts or defraud the revenue the court granted the petitions.

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Opinion by

Cline, J.

The question at issue appears to be whether a 25 percent commission was a proper deductible item. From the record it was found that the goods were entered at what the petitioner believed was the price at which the merchandise was freely offered for sale in the principal markets of Mexico at the time of shipment. Being of the opinion that there was no intention to misrepresent the facts or defraud the revenue the court granted the petitions.

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5 Cust. Ct. 312, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petitions-5935-r-of-mexican-products-co-cusc-1940.