Bryant Paper Co. v. Holden

HICKS, Circuit Judge.

The petition is denied. We deal here only with point IV thereof, which is that the opinion is contrary to the decisions of the Supreme Court in the eases of United States v. Factors & Finance Co., 288 U. S. 89, 53 S. Ct. 287, 77 L. Ed. 633, and United States v. Memphis Oil Co., 288 U. S. 62, 53 S. Ct. 278, 77 L. Ed. 619, both decided January 9, 1933. We cannot yield to this insistence. In each of these cases a general timely, claim for refund was followed by a specific amendment relative thereto and explanatory thereof tendered after the expiration of the statutory…