1. Home
  2. Browse Decisions
  3. F.2d
  4. 220 F.2d
  5. 220 F.2d 544 (1955)
 

UNITED STATES v. PETERS

Nos. 5003, 5004.

220 F.2d 544 (1955)

UNITED STATES of America, Appellant, v. Chas. B. PETERS, Appellee. UNITED STATES of America, Appellant, v. Jessie M. PETERS, Appellee.

United States Court of Appeals, Tenth Circuit.

March 14, 1955.

Attorney(s) appearing for the Case

Dudley J. Godfrey, Jr., Washington, D. C. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Lee A. Jackson, Laurence S. Fordham, Sp. Assts. to the Atty. Gen., Paul W. Cress, U. S. Atty., Perry, Okl., and Leonard L. Ralston, Asst. U. S. Atty., Oklahoma City, Okl., were on the brief), for appellant.

Remington Rogers, Tulsa, Okl., for appellees.

Before BRATTON and PICKETT, Circuit Judges, and VAUGHT, District Judge.

BRATTON, Circuit Judge.

Where the last day of the statutory period for the filing of a claim for refund of an asserted overpayment of income tax falls on Sunday, may the claim be filed on the succeeding Monday? That is the question presented for determination in these consolidated cases.

Section 322(b) (1) of the Internal Revenue Code of 1939, 26 U.S.C.1952 ed. § 322(b) (1), provides in presently pertinent part that unless a claim for refund is filed...

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