Case: Petition 5778-R of Charles A. Murphy (Ogdensburg)
Abbreviation: Petition 5778-R of Murphy
Decision Date: 1939-10-18
Docket Number: No. 42517
Citation: 3 Cust. Ct. 452
Volume: 3
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Petition 5778-R of Charles A. Murphy (Ogdensburg).
Judges: 
Pages: 452–452

Head Matter:
No. 42517.
Petition 5778-R of Charles A. Murphy (Ogdensburg).

Opinion:
Opinion by
Evans, J.
It appeared that the mares cost $150 each and that $25 was added by the customs officials for expenses in connection with their board. They were entered at $300. It was found that entry was made in good faith and that there was no intention to defraud the revenue. The petition was therefore granted.