
    Before the Second Division,
    May 17, 1939
    No. 41345.
    Petition 5748-R of Hawley & Letzerich (Galveston).
   Opinion by

Tilson, J.

On the record presented it was found that the entry was made without any intention to .defraud the revenue or to conceal or misrepresent the facts of the case. The petition was therefore granted.  