Case: Petition 5700-R of Langfelder, Homma & Hayward, Inc. (New York)
Abbreviation: Petition 5700-R of Langfelder, Homma & Hayward, Inc.
Decision Date: 1939-04-12
Docket Number: No. 41042
Citation: 2 Cust. Ct. 660
Volume: 2
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Petition 5700-R of Langfelder, Homma & Hayward, Inc. (New York).
Judges: 
Pages: 660–660

Head Matter:
Before the First Division,
April 12, 1939
No. 41042.
Petition 5700-R of Langfelder, Homma & Hayward, Inc. (New York).

Opinion:
Opinion by
McClelland, P. J.
It appeared that the advances in value made by the appraiser occurred from disallowances of items of freight. It was found that there was no intention to defraud the Government or to deceive the appraiser. The petition was therefore granted.