Case Name: Petitions 5548-R, etc., of W. F. Mackay (Noyes)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1938-12-15
Citations: 1 Cust. Ct. 538
Docket Number: No. 40123
Parties: Petitions 5548-R, etc., of W. F. Mackay (Noyes).
Judges: 
Reporter: United States Customs Court Reports
Volume: 1
Pages: 538–538

Head Matter:
No. 40123.
Petitions 5548-R, etc., of W. F. Mackay (Noyes).

Opinion:
Opinion by
Keefe, J.
From the evidence the court was unable to find that the importer was without any intention to defraud the revenue. The petitions were therefore denied. Schrikker v. United States (13 Ct. Cust. Appls. 562, T. D. 41433), Wolf v. United States (id. 589, T. D. 41453), and Lowe v. United States (15 id. 418, T. D. 42590) cited.