United States Customs Court, 1944

Petitions 6384-R of Sitroux Co.

Petitions 6384-R of Sitroux Co.
United States Customs Court · Decided October 19, 1944 · Oliver
13 Cust. Ct. 297
Petitions 6384-R of Sitroux Co.

Opinion of the Court

Opinion by

Oliver, P. J.

From the testimony of the bookkeeper for the petitioning company and the admission of counsel for the Government the court was of the opinion that the petitioner had done everything possible to ascertain the correct dutiable value of the hair nets in question. From an examination of the entire record the court was,satisfied that there was no intent to defraud the revenue of the United States or to conceal or misrepresent the facts. The petitions were therefore granted.

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