HANKISON v. UNITED STATES

Civ. Nos. 5098, 5124.

66 F.Supp. 239 (1945)

HANKISON v. UNITED STATES.

District Court, N. D. Ohio, W. D.

August 17, 1945.


Attorney(s) appearing for the Case

Wilbur E. Benoy, of Columbus, Ohio, and William E. Orthwein, of Toledo, Ohio, for plaintiff.

Don C. Miller, U. S. Atty., of Cleveland, Ohio, Gerald P. Openlander, Asst. U. S. Atty., of Toledo, Ohio, and Fred J. Neuland, Sp. Asst. to Atty. Gen., for defendant.


KLOEB, District Judge.

In view of the excellent statement of facts contained in defendant's brief (pp. 4 to 13, both incls.), filed May 31, 1945, and of the Stipulation of Agreed Facts filed April 25, 1945, wherein it appears that the material facts involved are not disputed, the Court will attempt no re-statement of facts in this memorandum.

The first question for determination is whether plaintiff's claim for refund, filed July 10, 1944, was filed within...

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