Case: Doughnut Corporation of America v. United States
Abbreviation: Doughnut Corp. of America v. United States
Decision Date: 1950-08-30
Docket Number: No. 54637; petition 6645-R (Duluth)
Citation: 25 Cust. Ct. 266
Volume: 25
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Doughnut Corporation of America v. United States,
Judges: 
Pages: 266–266

Head Matter:
Before the Second Division,
August 30, 1950
No. 54637.
Doughnut Corporation of America v. United States,
petition 6645-R (Duluth).

Opinion:
Opinion by
Lawrence, J.
When the case was called for hearing petitioner's customhouse broker, who had made entry of the merchandise involved, testified that in making entry he believed the values shown were the correct values. Upon the entire record the court held that there was no intention to defraud the revenue of the United States or to conceal or misrepresent the facts of the ease or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted.