
    Before the Third Division,
    December 19, 1949
    No. 53834.
    Brauner & Co. v. United States,
    protest 145830-K (New York).
   Opinion by

Johnson, J.

When this case was called for trial there was no appearance on behalf of the plaintiff. An examination of -the collector’s letter disclosed that the regulations were not complied with. In view of the noncompliance with the mandatory regulations, the protest was overruled, following Maple Leaf Petroleum, Ltd. v. United States (25 C. C. P. A. 5, T. D. 48976).  