
    No. 43466.
    Petition 5998-R of Dr. Melitta Sperling (New York).
   Opinion by

Brown, J.

It was found from the testimony offered that there was no intention on the part of the petitioner in this case to defraud the revenue, or to conceal or misrepresent the facts, or to deceive the appraiser. The petition was therefore granted.  