Case Name: Petition 6146-R of Rich's, Inc. (Atlanta)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1943-06-30
Citations: 11 Cust. Ct. 201
Docket Number: No. 48487
Parties: Petition 6146-R of Rich’s, Inc. (Atlanta).
Judges: 
Reporter: United States Customs Court Reports
Volume: 11
Pages: 201–201

Head Matter:
No. 48487.
Petition 6146-R of Rich’s, Inc. (Atlanta).

Opinion:
Opinion by
Tilson, J.
The court was satisfied from the circumstances sur-, rounding the transaction, as disclosed by the record, that there was no intent to defraud the revenue of the United States or to conceal or misrepresent the facts. The petition was therefore granted.