WILKES v. UNITED STATES

No. 13578.

192 F.2d 128 (1951)

WILKES v. UNITED STATES.

United States Court of Appeals Fifth Circuit.

November 8, 1951.


Attorney(s) appearing for the Case

John L. Green, Athens, Ga., for appellant.

Hilbert P. Zarky, Ellis N. Slack, Sp. Assts. to Atty. Gen., Theron Lamar Caudle, Asst. Atty. Gen., John P. Cowart, U. S. Atty., Macon, Ga., for appellee.

Before HUTCHESON, Chief Judge, and HOLMES and STRUM, Circuit Judges.


HOLMES, Circuit Judge.

This is a tax case, appealed from the district court; it presents a single question of law, which is: Whether, when the two-year statute of limitation expires on a Sunday, the taxpayer, under rule 6(a) of the Federal Rules of Civil Procedure, 28 U.S.C.A., has until the next day to file his suit for a refund of taxes. The court below held that he did not. We agree with the taxpayer that he did, and that the judgment appealed from should be reversed...

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