Petition 5604-R of Griggs

Opinion by

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.