Case: Petition 6329-R of G. Klein & Son, Inc. (New York)
Abbreviation: Petition 6329-R of G. Klein & Son, Inc.
Decision Date: 1944-01-26
Docket Number: No. 49159
Citation: 12 Cust. Ct. 248
Volume: 12
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Petition 6329-R of G. Klein & Son, Inc. (New York).
Judges: 
Pages: 248–248

Head Matter:
No. 49159.
Petition 6329-R of G. Klein & Son, Inc. (New York).

Opinion:
Opinion by
Walker, J.
The question in this case is whether the foreign value or the United States -value should have been used for entering certain leather-bound prayer books. A test case was made and the petitioner filed an appeal to reappraisement, but because of the difficulty of obtaining proof he later abandoned it. On the record the court was satisfied that the undervaluation resulted from "an honest difference of opinion and that the record demonstrates there was at no time 'any intention to defraud the revenue, to conceal or misrepresent the facts, or to deceive the appraiser. The petition was therefore granted