Case: Petition 5783-R of Dritz Traum Co., Inc. (New York)
Abbreviation: Petition 5783-R of Dritz Traum Co.
Decision Date: 1939-10-13
Docket Number: No. 42442
Citation: 3 Cust. Ct. 441
Volume: 3
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Petition 5783-R of Dritz Traum Co., Inc. (New York).
Judges: 
Pages: 441–441

Head Matter:
No. 42442.
Petition 5783-R of Dritz Traum Co., Inc. (New York).

Opinion:
Opinion by
Cline, J.
It appeared that this particular importation was the first shipment of the articles received by the petitioner and that an appeal to-reappraisement was taken as a test case. It was found that there was no intention to misrepresent the facts or to defraud the revenue of the United States. The petition was therefore granted. Abstract 36918, Golding v. United State (T. D. 49078), and Snow v. United States (C. D. 13) followed.