
    No. 42408.
    Petition 5593-R of Maurice Leyy (New York).
   Opinion by

Keefe, J.

It appeared that a reappraisement was vigorously prosecuted and that the final decision was in favor of the Government. Under the circumstances it was found that there was no intention to defraud the revenue or to conceal or misrepresent the facts. The petition was therefore granted.  