
    No. 39551.
    Petition 5363-R of Brinsmaid Co. (Des Moines).
   Opinion by

Cline, J.

It appeared that the undervaluation was due solely to aB error on the part of the petitioner. As there was no intention to defraud the revenue or to conceal or misrepresent the facts, or to deceive the appraiser, the petition was granted. ■  