Hills v. United States

GREEN, Judge.

The motion for reconsideration has been so exhaustively and ably argued that we think nothing further is left to present in the matter, and therefore will proceed to a determination of the question presented by the argument on behalf of the defendant.

Two points are especially emphasized in the brief presented by defendant’s counsel: The first is that no recovery can be had on the second claim for refund filed by plaintiff, for the reason that it presented only the same grounds, as were contained in plaintiff’s first application, which was rejected, and upon which, as defendant…