Merrill v. United States

FRANK, Circuit Judge.

Plaintiffs argue that § 121(e) removes the bar of § 322(c). We cannot agree. § 121(e) specifically provides that, as to tax years before 1939, the amendment is to be treated as if it were a part of the original enactment, i. e., as if it had been in force in 1936. Accordingly, the plaintiffs could have made no further claim, with respect to the tax year of 1936 after the disposition of their petition filed in 1939. The fact that plaintiffs had no means of foreseeing the enactment of the 1942 amendment cannot affect the finality of the Board’s decision.

Nor is there any…