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ELBEE CHOCOLATE CO. v. UNITED STATES

No. 306.

64 F.2d 117 (1933)

ELBEE CHOCOLATE CO. v. UNITED STATES.

Circuit Court of Appeals, Second Circuit.

April 3, 1933.

Attorney(s) appearing for the Case

Irving Levinson, of Brooklyn, N. Y., for petitioner.

Howard W. Ameli, U. S. Atty., and Herbert H. Kellogg and Albert D. Smith, Assts. U. S. Atty., all of Brooklyn, N. Y. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and E. E. Angevine, both of Washington, D. C., of counsel), for the United States.

Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.

PER CURIAM.

The plaintiff asks for a rehearing because of the last part of section 284 (g) of the Act of 1926 (26 USCA § 1065 (g), which provides as to taxes for 1918, that if the taxpayer, having given a waiver on or before June 15, 1924, has extended it "either by the filing of a new waiver or by the extension of the original waiver," he shall have until April 1, 1926, within which to file a claim for credit or refund. The stipulated facts on which the case...

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