
    No. 46516.
    Petition 6171-R of Zellerbach Paper Co. (San Francisco).
   Opinion by

Walker, J.

It appeared from the testimony that because of disagreement the petitioner was advised by counsel to make a test case. The court was satisfied that the undervaluation was the result of an honest dispute between the importer and the appraising officers, and that the petitioner and its officers acted without any intention to defraud the revenue of the United States. The petition was therefore granted.  