McKenney v. United States

Counsel for the defendant has filed a motion for a new trial asking that the court vacate its judgment entered herein in favor of plaintiffs and dismiss the petition.

It is urged that the court erred in treating the document set forth in the facts and opinion published May 4, 1931 [49 F.(2d) 667], as a claim for refund. Nothing is submitted in support of this ground that was *1064not submitted originally. We concluded that tbe document filed by the plaintiffs May 2, 1922, set forth in finding 3, was sufficient to constitute a claim for refund, and we now find no reason for modifying this conclusion.