
    Before the Third Division,
    May 25, 1949
    No. 53186.
    Wilfred Schade and Monsanto Chemical Company v. United States,
    petition 6692-R (St. Louis).
   Opinion by

Cline, J.

On the record presented it was held that there was no intention on the part of the petitioners 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.  