
    Before the First Division,
    April 12, 1939
    No. 41042.
    Petition 5700-R of Langfelder, Homma & Hayward, Inc. (New York).
   Opinion by

McClelland, P. J.

It appeared that the advances in value made by the appraiser occurred from disallowances of items of freight. It was found that there was no intention to defraud the Government or to deceive the appraiser. The petition was therefore granted.  