Case Name: F. E. Macartney v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1950-08-08
Citations: 25 Cust. Ct. 251
Docket Number: No. 54590; petition 6614-R (Duluth)
Parties: F. E. Macartney v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 25
Pages: 251–251

Head Matter:
Before the Second Division,
August 8, 1950
No. 54590.
F. E. Macartney v. United States,
petition 6614-R (Duluth).

Opinion:
Opinion by
Lawrence, J.
From an examination of the record the court was satisfied that there was no intention to defraud the revenue of the United States or to conceal or misrepresent the facts of the case or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted.