
    No. 42441.
    Petition 5725-R of N. Polkinhorn (San Diego).
   Opinion by

Cline, J.

On reappraisement proceedings it was stipulated that the market value was 6 cents per pound rather than 4 cents per pound as entered. Prom the evidence it appeared that the petitioner acted without intent to misrepresent the facts or to defraud the revenue of the United States or to deceive the appraiser. The petition was therefore granted.  