Case Name: Petition 5584-R of Scharf Bros. Co., Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1938-08-19
Citations: 1 Cust. Ct. 378
Docket Number: No. 39237
Parties: Petition 5584-R of Scharf Bros. Co., Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 1
Pages: 378–378

Head Matter:
No. 39237.
Petition 5584-R of Scharf Bros. Co., Inc. (New York).

Opinion:
Opinion by
Tilson, J.
It appeared that the advance in value which resulted in the additional duties being assessed was principally occasioned by the addition by the appraiser of a 25 percent luxury tax. On the record it was found there was no intention on the part of petitioned to defraud the revenue or to conceal or misrepresent the facts in the case. The petition was therefore granted.