Case Name: Petition 6048-R of Samuel D. Leidesdorf, trustee in bankruptcy of American Merchandise Co., Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-10-16
Citations: 5 Cust. Ct. 366
Docket Number: No. 44575
Parties: Petition 6048-R of Samuel D. Leidesdorf, trustee in bankruptcy of American Merchandise Co., Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 5
Pages: 366–366

Head Matter:
No. 44575.
Petition 6048-R of Samuel D. Leidesdorf, trustee in bankruptcy of American Merchandise Co., Inc. (New York).

Opinion:
Opinion by
Tilson, J.
From the record presented it was found there was no intention to defraud the revenue or to conceal- or misrepresent the facts of the case. The petition was therefore granted.