Case Name: Petition 5717-R of Folkard & Lawrence, Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1938-12-27
Citations: 2 Cust. Ct. 505
Docket Number: No. 40239
Parties: Petition 5717-R of Folkard & Lawrence, Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 2
Pages: 505–506

Head Matter:
No. 40239.
Petition 5717-R of Folkard & Lawrence, Inc. (New York).

Opinion:
Opinion by
Cline, J.
It was found that the petitioner acted without intention to defraud the revenue or to conceal or misrepresent the facts or to deceive the appraiser. The petition was therefore granted.