Case Name: Petition 5646-R of Maurice Levy (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-10-11
Citations: 3 Cust. Ct. 435
Docket Number: No. 42409
Parties: Petition 5646-R of Maurice Levy (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 3
Pages: 435–435

Head Matter:
No. 42409.
Petition 5646-R of Maurice Levy (New York).

Opinion:
Opinion by
Keefe, J.
It appeared that a reappráisement was vigorously prosecuted and that the final decision was in favor of the Government. Under the circumstances it was found that there was no intention to defraud the revenue or to conceal or misrepresent the facts. The petition was therefore granted.