UNITED STATES v. RICHARDS

No. 6905.

79 F.2d 797 (1935)

UNITED STATES v. RICHARDS.

Circuit Court of Appeals, Sixth Circuit.

November 7, 1935.


Attorney(s) appearing for the Case

J. G. Remey, of Washington, D. C. (Frank J. Wideman and Sewall Key, both of Washington, D. C., and E. B. Freed and Everett L. Foote, both of Cleveland, Ohio, on the brief), for the United States.

Fred R. Seibert, of Cleveland, Ohio, for appellee.

Before MOORMAN, HICKS, and SIMONS, Circuit Judges.


SIMONS, Circuit Judge.

As in Bryant Paper Co. v. Holden, 63 F.2d 370, we are again pressed for decision as to whether a claim for refund of a tax has been presented by the taxpayer in such form as to be subject to amendment after a claim wholly new would be barred by limitation. When the Bryant Paper Co. Case was argued, the problem had not yet been illuminated by the substantially contemporaneous decisions of the Supreme Court in...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases