Case Name: Petition 5797-R of Bernard Abrams Co. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-09-29
Citations: 3 Cust. Ct. 410
Docket Number: No. 42274
Parties: Petition 5797-R of Bernard Abrams Co. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 3
Pages: 410–410

Head Matter:
No. 42274.
Petition 5797-R of Bernard Abrams Co. (New York).

Opinion:
Opinion by
Cline, J.
It appeared that the merchandise consisted of leather imported from France and that the clerk who made out the entry failed to add a tax of 8 percent. Being of the opinion that there was no intention to defraud the revenue, or to conceal or misrepresent the facts, or to deceive the appraiser, the court granted the petition.