Case Name: Petition 6306-R of G. R. Kirk Co. (Union Brokerage Co.) (Pembina)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1944-07-31
Citations: 13 Cust. Ct. 266
Docket Number: No. 49648
Parties: Petition 6306-R of G. R. Kirk Co. (Union Brokerage Co.) (Pembina).
Judges: 
Reporter: United States Customs Court Reports
Volume: 13
Pages: 266–266

Head Matter:
Before the First Division,
July 31, 1944
No. 49648.
Petition 6306-R of G. R. Kirk Co. (Union Brokerage Co.) (Pembina).

Opinion:
Opinion by
Cole, J.
From the testimony of the sole witness who was the manager of the Christmas tree department of the petitioner, and responsible for the values stated in entry, it was found that the petitioner met the burden imposed, and that relief should be allowed. The good faith of petitioner was virtually conceded by the Government. On the record the petition was granted.