Case Name: Petition 5926-R of Mitsubishi Sohji Kaisha, Ltd. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-11-29
Citations: 3 Cust. Ct. 479
Docket Number: No. 42694
Parties: Petition 5926-R of Mitsubishi Sohji Kaisha, Ltd. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 3
Pages: 479–479

Head Matter:
No. 42694.
Petition 5926-R of Mitsubishi Sohji Kaisha, Ltd. (New York).

Opinion:
Opinion by
Evans, J.
From the record it was found that the petitioner acted in good faith without any intention to defraud the revenue or misrepresent the facts. The petition was therefore granted. Abstract 36918, Golding v. United States (T. D. 49078), and Snow v. United States (1 Oust. Ct. 46, C. D. 13) cited.