Case Name: Petition 5644-R of Brooks Shoe Mfg. Co. et al. (St. Albans)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-01-16
Citations: 2 Cust. Ct. 545
Docket Number: No. 40448
Parties: Petition 5644-R of Brooks Shoe Mfg. Co. et al. (St. Albans).
Judges: 
Reporter: United States Customs Court Reports
Volume: 2
Pages: 545–545

Head Matter:
No. 40448.
Petition 5644-R of Brooks Shoe Mfg. Co. et al. (St. Albans).

Opinion:
Opinion by
Keefe, J.
From the evidence submitted, the court was unable to find that the importer was without intention to defraud the revenue. Schrikker v. United States (13 Ct. Cust. Appls. 562, T. D. 41433), Wolf v. United States (id. 589, T. D. 41453), and Lowe v. United States (15 Ct. Cust. Appls. 418, T. D. 42590) cited. The petition was therefore denied.