Case: Petition 5771-R of Goodman & Dessauer (New York)
Abbreviation: Petition 5771-R of Goodman
Decision Date: 1939-08-10
Docket Number: No. 41922
Citation: 3 Cust. Ct. 347
Volume: 3
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Petition 5771-R of Goodman & Dessauer (New York).
Judges: 
Pages: 347–347

Head Matter:
Before the First Division,
August 10, 1939
No. 41922.
Petition 5771-R of Goodman & Dessauer (New York).

Opinion:
Opinion by
McClelland, P. J.
It appeared that the advance in values resulted from a disallowance of a 5 percent commission which was deducted on entry. On the record it was found that the petitioner believed the 5 percent deducted was a buying commission and properly not dutiable. As there was no intent to defraud the revenue the petition was granted.