
    No. 40902.
    Petition 5662-R of Guy T. Gibson, Inc. (New York).
   Opinion by

Evans, J.

It appeared that a controversy arose as to whether a 12-percent luxury tax on the perfumery was a dutiable item. Prom the record it was found that there was no intention to defraud the Government or to deceive its officials. The petition was therefore granted.  