Case Name: Dailey, Dailey & Lesh, by George S. Dailey, attorneys for Louis R. Sereinsky doing business as American Cellulose Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1949-03-11
Citations: 22 Cust. Ct. 259
Docket Number: No. 52925; petition 6592-R (Indianapolis)
Parties: Dailey, Dailey & Lesh, by George S. Dailey, attorneys for Louis R. Sereinsky doing business as American Cellulose Co. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 22
Pages: 259–259

Head Matter:
Before the Third Division,
March 11, 1949
No. 52925.
Dailey, Dailey & Lesh, by George S. Dailey, attorneys for Louis R. Sereinsky doing business as American Cellulose Co. v. United States,
petition 6592-R (Indianapolis).

Opinion:
Opinion by
Cline, J.
After careful consideration of the evidence in this case, the court was of opinion that the petitioner acted without intention to defraud the revenue of the United States or to conceal ot misrepresent the facts of the case or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted.