Case Name: Petition 5739-R of J. L. Brandeis & Sons (Omaha)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-12-05
Citations: 3 Cust. Ct. 491
Docket Number: No. 42772
Parties: Petition 5739-R of J. L. Brandeis & Sons (Omaha).
Judges: 
Reporter: United States Customs Court Reports
Volume: 3
Pages: 491–491

Head Matter:
No. 42772.
Petition 5739-R of J. L. Brandeis & Sons (Omaha).

Opinion:
Opinion by
Dallinger, J.
It appeared that in entering similar blankets a deduction for inland freight had been allowed by the appraiser, which deduction was not allowed in this case. On the record presented it was found that there was no intention to defraud the revenue or to conceal or misrepresent the facts. The petition was therefore granted.