Case: Petition 5755-R of Frank E. Beeson (New Orleans)
Abbreviation: Petition 5755-R of Beeson
Decision Date: 1939-10-05
Docket Number: No. 42284
Citation: 3 Cust. Ct. 412
Volume: 3
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Petition 5755-R of Frank E. Beeson (New Orleans).
Judges: 
Pages: 412–412

Head Matter:
No. 42284.
Petition 5755-R of Frank E. Beeson (New Orleans).

Opinion:
Opinion by
Cline, J.
It was found that the petition does not appear to have been verified in accordance with the rules of the Customs Court (T. D. 48593). It did not appear from the record that the broker made any effort to ascertain the value of the merchandise before he made the entry. On the evidence presented the petition was denied. Ittmann v. United States (T. D. 49481) followed.