
    Before the Second Division,
    April 1, 1942
    No. 47022.
    Petitions 6053-R, etc., of F. Giesler (Nogales).
   Opinion by

Dallinger, J.

An examination of the papers disclosed that the-entries were liquidated February 23, 1940, whereas the petitions were not filed in this court until May 14, 1940. As more than 60 days had elapsed after liquidation the petitions were dismissed as untimely.  