Case Name: Petition 5770-R of Superior Decorating Co. (Cleveland)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-10-11
Citations: 3 Cust. Ct. 430
Docket Number: No. 42379
Parties: Petition 5770-R of Superior Decorating Co. (Cleveland).
Judges: 
Reporter: United States Customs Court Reports
Volume: 3
Pages: 430–430

Head Matter:
Before the Second Division,
October 11, 1939
No. 42379.
Petition 5770-R of Superior Decorating Co. (Cleveland).

Opinion:
Opinion by
Kincheloe, J.
From the record it was found that there was no intention to defraud the revenue of the United States, or to deceive the appraiser, or to conceal or misrepresent the facts of the case. The petition was therefore granted.