Petition 6306-R of G. R. Kirk Co. , 13 Cust. Ct. 266 ( 1944 )

Opinion by

Cole, J.

From the testimony of the sole witness who was the manager of the Christmas tree department of the petitioner, and responsible for the values stated in entry, it was found that the petitioner met the burden imposed, and that relief should be allowed. The good faith of petitioner was virtually conceded by the Government. On the record the petition was granted.