
    Before the Second Division,
    August 8, 1950
    No. 54590.
    F. E. Macartney v. United States,
    petition 6614-R (Duluth).
   Opinion by

Lawrence, J.

From an examination of the record the court was satisfied that there was no 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.  