Case: Petition 5979-R of May Co. (Cleveland)
Abbreviation: Petition 5979-R of May Co.
Decision Date: 1940-06-05
Docket Number: No. 43877
Citation: 4 Cust. Ct. 510
Volume: 4
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Petition 5979-R of May Co. (Cleveland).
Judges: 
Pages: 510–510

Head Matter:
Before the Third Division,
June 5, 1940
No. 43877.
Petition 5979-R of May Co. (Cleveland).

Opinion:
Opinion by
Evans, J.
The testimony did not disclose how it actually came about that the merchandise was undervalued. It was held that for the petitioner to rest his cause on statements following the language of the statute that he did not intend to defraud the revenues, or conceal or misrepresent the facts of the case, or to deceive the appraiser as to the value of the merchandise, does not meet the requirements of the statute in order to warrant relief. On the record presented the petition was denied. Gresham v. United States (27 C. C. P. A. 242, C. A. D. 70) cited.