Petition 5333-R of Bisalski ( 1939 )

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.