PATTERSON, Circuit Judge.
The question is whether a taxpayer whose claim for refund has been rejected may extend the time fixed by statute for commencement of action by filing a second claim for refund on one of the grounds asserted in the first claim.
The Revenue Act of 1932, section 609, 26 U.S.C.A. Int.Rev.Acts, page 612, imposed a tax on games, except children's games. The Treasury Department made a regulation that jig saw puzzles were games, with a proviso...
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