Bemis Bro. Bag Co. v. United States

The controversy to be determined presents another phase of a problem which has been much considered by the court in opinions recently announced. United States v. Memphis Cotton Oil Co., 288 U.S. 62; United States v. Prentiss & Co., 288 U.S. 73; United States v. Factors & Finance Co., 288 U.S. 89. There is need once again to decide whether a claim for the refund of a tax has been presented by the taxpayer in such a form as to be subject to amendment after a claim wholly new would be barred by limitation.

The petitioner, Bemis Bro. Bag Company, having made payment of excess profits taxes for…