Legal Opinion
United States v. Chas. B. Peters, United States of America v. Jessie M. Peters
Court of Appeals for the Tenth Circuit
Decided March 14, 1955No. 20-3041PublishedCited by 13 opinions
1Opinion of the Court
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 by the taxpayer within three years from the time the return was filed or within two years from the time the tax was paid, no credit or refund…
2Cases cited17 opinions
- United States v. LombardoSupreme Court of the United States · 1916
- Union National Bank v. LambSupreme Court of the United States · 1949
- Pressed Steel Car Co. v. Eastern Ry. Co.Court of Appeals for the Eighth Circuit · 1903
- Monroe Cattle Co. v. BeckerSupreme Court of the United States · 1893
- Street v. United StatesSupreme Court of the United States · 1890
12 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Sorrentino v. Internal Revenue ServiceCourt of Appeals for the Tenth Circuit · 2004
- Anna M. Johnson v. Arthur S. Flemming, Secretary of the Department of Health, Education and WelfareCourt of Appeals for the Tenth Circuit · 1959
- Harry Jones v. United States of America, Carrie A. Jones v. United StatesCourt of Appeals for the Ninth Circuit · 1955
- W. Willard Wirtz, Secretary of Labor, United States Department of Labor v. Peninsula Shipbuilders AssociationCourt of Appeals for the Fourth Circuit · 1967
- Johansson v. TowsonDistrict Court, M.D. Georgia · 1959
8 more not listed; retrieve them via the Exa API.