
    Before the Second Division,
    November 22, 1944
    No. 49814.
    Petition 6050-R of John Carter (Wilmington).
   Opinion by

Kincheloe, J.

From a careful examination of the record the court was satisfied that the entry was made without any intention to defraud the revenue of the United States or to conceal or misrepresent the facts. The petition was granted.  