
    Before the Second Division,
    October 11, 1939
    No. 42379.
    Petition 5770-R of Superior Decorating Co. (Cleveland).
   Opinion by

Kincheloe, J.

From the record it was found that there was no intention to defraud the revenue of the United States, or to deceive the appraiser, or to conceal or misrepresent the facts of the case. The petition was therefore granted.  