
    Before the Third Division,
    May 8, 1942
    No. 47166.
    Protest 930029-G of Balfour, Guthrie & Co., Ltd. (New York).
   Opinion by

Cline, J.

When the case was called for trial it was submitted by plaintiff without the introduction of evidence in support of the claim made. There being nothing in the record to overcome the presumption of correctness attaching to the collector’s action the protest was overruled.  