Case Name: Petition 5618-R of Memphis Paper Co. (Memphis)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-05-03
Citations: 2 Cust. Ct. 687
Docket Number: No. 41207
Parties: Petition 5618-R of Memphis Paper Co. (Memphis).
Judges: 
Reporter: United States Customs Court Reports
Volume: 2
Pages: 687–687

Head Matter:
No. 41207.
Petition 5618-R of Memphis Paper Co. (Memphis).

Opinion:
Opinion by
Cline, J.
It was found that there was no intention to defraud the revenue, or to conceal or misrepresent the facts, or to deceive the appraiser as to the value of the goods. The petition was therefore granted.