FACTORS' & FINANCE CO. v. UNITED STATES

No. K — 13.

56 F.2d 902 (1932)

FACTORS' & FINANCE CO., Inc., v. UNITED STATES.

Court of Claims.

March 7, 1932.


Attorney(s) appearing for the Case

J. Gilmer Korner, Jr., of Washington, D. C. (Joseph J. Klein, of Cleveland, Ohio, and Myron A. Finke and Samuel M. Fisher, both of New York City, on the brief), for plaintiff.

George H. Foster, of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen. (Charles F. Kincheloe, of Washington, D. C., on the brief), for the United States.

Brewster, Ivins & Phillips, of Washington, D. C., amici curiæ.

Before BOOTH, Chief Justice, and GREEN, LITTLETON, and WILLIAMS, Judges.


LITTLETON, Judge.

The question in this case is whether the original claim for refund could be amended after the expiration of five years from the date when the return for 1917 was due. The defendant agrees that if the claim of February 27, 1923, could be amended before it was decided by the commissioner, the plaintiff is entitled to recover.

The refund claim of February 27, 1923, was timely filed. At that time the audit of the plaintiff's 1917 return and the...

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