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