Case: Petitions 5548-R, etc., of W. F. Mackay (Noyes)
Abbreviation: Petitions 5548-R of Mackay
Decision Date: 1938-12-15
Docket Number: No. 40123
Citation: 1 Cust. Ct. 538
Volume: 1
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Petitions 5548-R, etc., of W. F. Mackay (Noyes).
Judges: 
Pages: 538–538

Head Matter:
No. 40123.
Petitions 5548-R, etc., of W. F. Mackay (Noyes).

Opinion:
Opinion by
Keefe, J.
From the evidence the court was unable to find that the importer was without any intention to defraud the revenue. The petitions were therefore denied. Schrikker v. United States (13 Ct. Cust. Appls. 562, T. D. 41433), Wolf v. United States (id. 589, T. D. 41453), and Lowe v. United States (15 id. 418, T. D. 42590) cited.