United States Customs Court, 1939

Petition 5790-R of Zacho

Petition 5790-R of Zacho
United States Customs Court · Decided October 26, 1939 · Cline
3 Cust. Ct. 463
Petition 5790-R of Zacho

Opinion of the Court

Opinion by

Cline, J.

It appeared that the petitioner was notified by the appraising officers some 4 months prior to the importation that he was not entitled to deduct a special discount of 25 percent shown on the invoices, yet he deducted it when he made the entry in this case, his only excuse being “forgetfulness.” The petition was denied. Fenton v. United States (15 Ct. Cust. Appls. 57, T. D. 42153), Taggesell v. United States (17 C. C. P. A. 15, T. D. 43318), and Galland v. United States (id. 51, T. D. 43337) followed.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.