Case Name: Petition 5861-R of Blefeld & Goodfriend, Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-08-17
Citations: 3 Cust. Ct. 352
Docket Number: No. 41949
Parties: Petition 5861-R of Blefeld & Goodfriend, Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 3
Pages: 352–352

Head Matter:
Befobe the Second Division,
August 17, 1939
No. 41949.
Petition 5861-R of Blefeld & Goodfriend, Inc. (New York).

Opinion:
Opinion by
Tilson, J.
It appeared that this entry was made for the purpose of bringing a test case whereby the proper dutiable value of the merchandise would be established and settled. It was found that there was no intention to defraud the revenue, conceal or misrepresent the facts, or to deceive the appraiser. The petition was therefore granted.