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Opinion by
Sullivan, J. While it appeared that the petitioners failed to take such steps prior to entry as ordinarily would justify a finding that they were without intention to defraud the revenues, the court was of the opinion that the good faith and honest intentions of the petitioners were demonstrated by their
*543 action in promptly notifying the appraiser as soon as knowledge was obtained of the foreign-market value. The petition was therefore granted.Brown, J., concurred in the conclusion.
Document Info
Docket Number: No. 40433
Judges: Brown, Conclusion, Sullivan
Filed Date: 1/16/1939
Precedential Status: Precedential
Modified Date: 11/3/2024