Case Name: Petition 5846-R of Langfelder, Homma & Hayward, Inc. (Baltimore)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-10-11
Citations: 3 Cust. Ct. 436
Docket Number: No. 42410
Parties: Petition 5846-R of Langfelder, Homma & Hayward, Inc. (Baltimore).
Judges: 
Reporter: United States Customs Court Reports
Volume: 3
Pages: 436–436

Head Matter:
No. 42410.
Petition 5846-R of Langfelder, Homma & Hayward, Inc. (Baltimore).

Opinion:
Opinion by
Keefe, J.
The evidence disclosed that the appraiser added 20 percent to equal a Japanese consumption tax. Being of the opinion that there was no intention to conceal or misrepresent the facts or to deceive the appraiser, the court granted the petition.