Case Name: Petition 5333-R of E. M. Bisalski (New Orleans)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-09-29
Citations: 3 Cust. Ct. 410
Docket Number: No. 42275
Parties: Petition 5333-R of E. M. Bisalski (New Orleans).
Judges: 
Reporter: United States Customs Court Reports
Volume: 3
Pages: 410–410

Head Matter:
No. 42275.
Petition 5333-R of E. M. Bisalski (New Orleans).

Opinion:
Opinion by
Cline, J.
It was conceded at the trial that there was no intent on the part of the petitioner to defraud the revenue, but the petition was dismissed as it was not filed within the prescribed-time. United States v. Bright (19 C. C. P. A. 295, T. D. 45468) and Abstract 48854 (47 Treas. Dec. 960), cited.