
    No. 48090.
    Petition 6304-R of Tupman Thurlow Co., Inc. (New York).
   Opinion by

Cline, J.

From the record it appeared that the petitioner amended his.entry in accordance with what he believed was the price suggested by the. appraiser but, through some misunderstanding, failed to include the charge for insurance which the appraiser deemed to be a part of the value. It was found that the petitioner acted without intention to misrepresent the facts or to defraud the revenue of the United States. The petition was therefore granted.  