Case: Petition 6146-R of Rich's, Inc. (Atlanta)
Abbreviation: Petition 6146-R of Rich's, Inc.
Decision Date: 1943-06-30
Docket Number: No. 48487
Citation: 11 Cust. Ct. 201
Volume: 11
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Petition 6146-R of Rich’s, Inc. (Atlanta).
Judges: 
Pages: 201–201

Head Matter:
No. 48487.
Petition 6146-R of Rich’s, Inc. (Atlanta).

Opinion:
Opinion by
Tilson, J.
The court was satisfied from the circumstances sur-, rounding the transaction, as disclosed by the record, that there was no intent to defraud the revenue of the United States or to conceal or misrepresent the facts. The petition was therefore granted.