Case Name: Petition 5866-R of E. C. Palmer & Co., Ltd. (New Orleans)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-01-17
Citations: 4 Cust. Ct. 367
Docket Number: No. 43030
Parties: Petition 5866-R of E. C. Palmer & Co., Ltd. (New Orleans).
Judges: 
Reporter: United States Customs Court Reports
Volume: 4
Pages: 367–367

Head Matter:
Before the Second Division,
January 17, 1940
No. 43030.
Petition 5866-R of E. C. Palmer & Co., Ltd. (New Orleans).

Opinion:
Opinion by
Dallinger, J.
It appeared that in making the entry there was no intention to defraud the revenue, conceal or misrepresent the facts, or to deceive the appraiser as to the facts. On the record presented the petition was granted.