
    No. 42732.
    Petitions 5862-R, etc., of Samuel D. Leidesdorf, Trustee in bankruptcy. (New York).
   Opinion by

Keefe, J.

It appeared that there was an appeal to leappraisement and because the importer had entered into bankruptcy proceedings information became difficult to obtain and the appeals were abandoned. It was clear from the evidence that there was no intention to conceal or misrepresent the facts, to deceive the appraiser, or defraud the revenue. ' The petitions were therefore granted.  