Case Name: Petition 5883-R of Spirito's Music School (Cleveland)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-10-13
Citations: 3 Cust. Ct. 440
Docket Number: No. 42439
Parties: Petition 5883-R of Spirito’s Music School (Cleveland).
Judges: 
Reporter: United States Customs Court Reports
Volume: 3
Pages: 440–440

Head Matter:
Before the Second Division,
October 13, 1939
No. 42439.
Petition 5883-R of Spirito’s Music School (Cleveland).

Opinion:
Opinion by
Kincheloe, J.
On the record presented it was found there was no intention to defraud the revenue or to conceal or misrepresent the facts. The petition was therefore granted.