Legal Opinion
Wilkes v. United States
Court of Appeals for the Fifth Circuit
Decided November 8, 1951No. 13578_1PublishedCited by 19 opinions
1Opinion of the Court
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, under the common law and Union National Bank v. Lamb, 337 U.S. 38, 69 S.Ct. 911, 912, 93 L.Ed. 1190. This decision dealt…
2Cases cited4 opinions
- Union National Bank v. LambSupreme Court of the United States · 1949
- Street v. United StatesSupreme Court of the United States · 1890
- Simon v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
- Wilson v. Southern Ry. Co.Court of Appeals for the Fifth Circuit · 1945
3Cited by19 opinions
- In Re Gotham Provision Company, Inc., Debtor/debtor in Possession, the First State Bank of Miami v. Gotham Provision Company, Inc.Court of Appeals for the First Circuit · 1982
- Gregory Lawson v. Conyers Chrysler, Plymouth, and Dodge Trucks, Inc.Court of Appeals for the Fifth Circuit · 1979
- Violet M. Maahs, and Alfred J. Maahs, Her Husband v. United StatesCourt of Appeals for the Eleventh Circuit · 1988
- Ball Stores, Inc. v. State Board of Tax CommissionersIndiana Supreme Court · 1974
- McConnell v. Thomson Newspapers, Inc.District Court, E.D. Texas · 1992
14 more not listed; retrieve them via the Exa API.