REMINGTON-RAND, INC. v. UNITED STATES

No. 4942.

62 F.2d 1078 (1933)

REMINGTON-RAND, Inc., Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee.

Circuit Court of Appeals, Third Circuit.

January 10, 1933.


Attorney(s) appearing for the Case

John E. Hughes, of Chicago, Ill., and Marvel, Morford, Ward & Logan, of Wilmington, Del., for appellant.

Leonard E. Wales, U. S. Atty., of Wilmington, Del. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Ralph E. Updike, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for appellee.

Before BUFFINGTON, WOOLLEY, and DAVIS, Circuit Judges.


BUFFINGTON, Circuit Judge.

This tax case centers to the narrow question whether "this waiver of the time for making any assessment as aforesaid shall remain in effect until December 31, 1925," expired at midnight of December 30 or covered December 31. The court held the waiver covered the latter date.

The case is discussed in detail in the opinion of the court below [57 F.2d 1069]. We could add nothing to what has been so...

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