
    Before the Third Division,
    March 10, 1945
    No. 50051.
    Protest 61779-K of Porters, Ltd. (Portland, Maine).
   Opinion by

Cline, J.

When the case was called for trial there was no appearance on the part of the plaintiff. An examination of the record failed to disclose evidence sufficient, to overcome the presumption of correctness attaching to the collector’s decision. The protest was therefore dismissed.  