
    No. 52819.
    L. Solomon & Son, Inc. v. United States,
    petition 6678-R (New York).
   Opinion by

Cline, J.

After a careful consideration of the evidence, the court was of opinion that the petitioner acted without intention' to defraud the revenue of the United States or to conceal or misrepresent the facts of the case or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted.  