Case ID: cust-ct_1/html/0374-09.html
Source: Caselaw Access Project
Author: {"author": "Keefe, J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

No. 39214.
    Petition 5604-R of Griggs, Cooper & Co. (Pembina).
   Opinion by

Keefe, J.

It was held that the burden is on the petitioners to prove by satisfactory evidence that there was no intention to defraud the revenue. Statements without corroborating facts or circumstances were held insufficient to prove intention. Finsilver v. United States (13 Ct. Cust. Appls. 332, T. D. 41250) cited. On the record presented the petition was denied.