Case Name: Petition 5604-R of Griggs, Cooper & Co. (Pembina)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1938-08-11
Citations: 1 Cust. Ct. 374
Docket Number: No. 39214
Parties: Petition 5604-R of Griggs, Cooper & Co. (Pembina).
Judges: 
Reporter: United States Customs Court Reports
Volume: 1
Pages: 374–374

Head Matter:
No. 39214.
Petition 5604-R of Griggs, Cooper & Co. (Pembina).

Opinion:
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.