Case Name: Petition 5662-R of Guy T. Gibson, Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-03-22
Citations: 2 Cust. Ct. 632
Docket Number: No. 40902
Parties: Petition 5662-R of Guy T. Gibson, Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 2
Pages: 632–632

Head Matter:
No. 40902.
Petition 5662-R of Guy T. Gibson, Inc. (New York).

Opinion:
Opinion by
Evans, J.
It appeared that a controversy arose as to whether a 12-percent luxury tax on the perfumery was a dutiable item. Prom the record it was found that there was no intention to defraud the Government or to deceive its officials. The petition was therefore granted.