Case Name: Petition 5700-R of Langfelder, Homma & Hayward, Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-04-12
Citations: 2 Cust. Ct. 660
Docket Number: No. 41042
Parties: Petition 5700-R of Langfelder, Homma & Hayward, Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 2
Pages: 660–660

Head Matter:
Before the First Division,
April 12, 1939
No. 41042.
Petition 5700-R of Langfelder, Homma & Hayward, Inc. (New York).

Opinion:
Opinion by
McClelland, P. J.
It appeared that the advances in value made by the appraiser occurred from disallowances of items of freight. It was found that there was no intention to defraud the Government or to deceive the appraiser. The petition was therefore granted.