Case Name: Petition 5728-R of Kirsh Novelty Co., Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-03-08
Citations: 2 Cust. Ct. 603
Docket Number: No. 40786
Parties: Petition 5728-R of Kirsh Novelty Co., Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 2
Pages: 603–603

Head Matter:
No. 40786.
Petition 5728-R of Kirsh Novelty Co., Inc. (New York).

Opinion:
Opinion by
Keefe, J.
The petitioner testified that the invoice prices were the prices actually paid for the merchandise but there had been a devaluation of the Belgian franc. From the evidence it was found that there was no intention to defraud the revenue or to conceal or misrepresent the facts. The petition was therefore granted.