Case Name: Petition 5755-R of Frank E. Beeson (New Orleans)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-10-05
Citations: 3 Cust. Ct. 412
Docket Number: No. 42284
Parties: Petition 5755-R of Frank E. Beeson (New Orleans).
Judges: 
Reporter: United States Customs Court Reports
Volume: 3
Pages: 412–412

Head Matter:
No. 42284.
Petition 5755-R of Frank E. Beeson (New Orleans).

Opinion:
Opinion by
Cline, J.
It was found that the petition does not appear to have been verified in accordance with the rules of the Customs Court (T. D. 48593). It did not appear from the record that the broker made any effort to ascertain the value of the merchandise before he made the entry. On the evidence presented the petition was denied. Ittmann v. United States (T. D. 49481) followed.