Case Name: Petition 5637-R of G. Gennert, Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1938-12-16
Citations: 1 Cust. Ct. 540
Docket Number: No. 40130
Parties: Petition 5637-R of G. Gennert, Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 1
Pages: 540–540

Head Matter:
No. 40130.
Petition 5637-R of G. Gennert, Inc. (New York).

Opinion:
Opinion by
Tilson, J.
It appeared that the undervaluation was occasioned by reason of a disagreement between the petitioner and the customs officials as to what quantity constituted a usual wholesale quantity. The evidence established that there was no intention to defraud the revenue. The petition was therefore granted.