Case Name: Petition 5363-R of Brinsmaid Co. (Des Moines)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1938-10-06
Citations: 1 Cust. Ct. 432
Docket Number: No. 39551
Parties: Petition 5363-R of Brinsmaid Co. (Des Moines).
Judges: 
Reporter: United States Customs Court Reports
Volume: 1
Pages: 432–432

Head Matter:
No. 39551.
Petition 5363-R of Brinsmaid Co. (Des Moines).

Opinion:
Opinion by
Cline, J.
It appeared that the undervaluation was due solely to aB error on the part of the petitioner. As there was no intention to defraud the revenue or to conceal or misrepresent the facts, or to deceive the appraiser, the petition was granted.