Case Name: Petition 5725-R of N. Polkinhorn (San Diego)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-10-13
Citations: 3 Cust. Ct. 441
Docket Number: No. 42441
Parties: Petition 5725-R of N. Polkinhorn (San Diego).
Judges: 
Reporter: United States Customs Court Reports
Volume: 3
Pages: 441–441

Head Matter:
No. 42441.
Petition 5725-R of N. Polkinhorn (San Diego).

Opinion:
Opinion by
Cline, J.
On reappraisement proceedings it was stipulated that the market value was 6 cents per pound rather than 4 cents per pound as entered. Prom the evidence it appeared that the petitioner acted without intent to misrepresent the facts or to defraud the revenue of the United States or to deceive the appraiser. The petition was therefore granted.