Case ID: cust-ct_22/html/0259-02.html
Source: Caselaw Access Project
Author: {"author": "Cline, J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Before the Third Division,
    March 11, 1949
    No. 52925.
    Dailey, Dailey & Lesh, by George S. Dailey, attorneys for Louis R. Sereinsky doing business as American Cellulose Co. v. United States,
    petition 6592-R (Indianapolis).
   Opinion by

Cline, J.

After careful consideration of the evidence in this case, the court was of opinion that the petitioner acted without intention to defraud the revenue of the United States or to conceal ot misrepresent the facts of the case or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted.