Case: Petition 5795-R of Capins Department Stores, Inc. (Nogales)
Abbreviation: Petition 5795-R of Capins Department Stores, Inc.
Decision Date: 1939-09-29
Docket Number: No. 42276
Citation: 3 Cust. Ct. 410
Volume: 3
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Petition 5795-R of Capins Department Stores, Inc. (Nogales).
Judges: 
Pages: 410–410

Head Matter:
No. 42276.
Petition 5795-R of Capins Department Stores, Inc. (Nogales).

Opinion:
Opinion by
Cline, J.
The petition was filed more than 60 days after liquidation. It was therefore dismissed. United States v. Bright (19 C. C. P. A. 295, T. D. 45468) and Abstract 48854 (47 Treas. Dec. 960) cited.