Case Name: Petition 5998-R of Dr. Melitta Sperling (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-04-11
Citations: 4 Cust. Ct. 438
Docket Number: No. 43466
Parties: Petition 5998-R of Dr. Melitta Sperling (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 4
Pages: 438–438

Head Matter:
No. 43466.
Petition 5998-R of Dr. Melitta Sperling (New York).

Opinion:
Opinion by
Brown, J.
It was found from the testimony offered that there was no intention on the part of the petitioner in this case to defraud the revenue, or to conceal or misrepresent the facts, or to deceive the appraiser. The petition was therefore granted.