Case: Petition 5866-R of E. C. Palmer & Co., Ltd. (New Orleans)
Abbreviation: Petition 5866-R of E. C. Palmer & Co.
Decision Date: 1940-01-17
Docket Number: No. 43030
Citation: 4 Cust. Ct. 367
Volume: 4
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Petition 5866-R of E. C. Palmer & Co., Ltd. (New Orleans).
Judges: 
Pages: 367–367

Head Matter:
Before the Second Division,
January 17, 1940
No. 43030.
Petition 5866-R of E. C. Palmer & Co., Ltd. (New Orleans).

Opinion:
Opinion by
Dallinger, J.
It appeared that in making the entry there was no intention to defraud the revenue, conceal or misrepresent the facts, or to deceive the appraiser as to the facts. On the record presented the petition was granted.