Case ID: cust-ct_1/html/0378-05.html
Source: Caselaw Access Project
Author: {"author": "Tilson, J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

No. 39237.
    Petition 5584-R of Scharf Bros. Co., Inc. (New York).
   Opinion by

Tilson, J.

It appeared that the advance in value which resulted in the additional duties being assessed was principally occasioned by the addition by the appraiser of a 25 percent luxury tax. On the record it was found there was no intention on the part of petitioned to defraud the revenue or to conceal or misrepresent the facts in the case. The petition was therefore granted.