
    Before the Third Division,
    November 13, 1940
    No. 44725.
    Petitions 6024-R, etc., of Blefeld & Goodfriend, Inc. (New York).
   Opinion by

Cline, J.

From the evidence it was found that there was no intention to misrepresent the facts or to defraud the revenue. The petition’s were therefore granted.  