Case: Morris Mazer v. United States
Abbreviation: Mazer v. United States
Decision Date: 1951-04-24
Docket Number: No. 55481; petition 6765-R (Pittsburgh)
Citation: 26 Cust. Ct. 415
Volume: 26
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Morris Mazer v. United States,
Judges: 
Pages: 415–415

Head Matter:
Before the Second Division,
April 24, 1951
No. 55481.
Morris Mazer v. United States,
petition 6765-R (Pittsburgh).

Opinion:
Opinion by
Lawrence, J.
From the testimony it appeared that the petitioner had "disclosed the limited information that he had at his disposal without any deception of any kind" and that there had not been an opportunity to amend the entry. Upon all the facts before the court it was held that there was no intention to defraud the revenue of the United States or to conceal or misrepresent the facts of the case or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted.