American Woolen Co. v. United States

The opinion of the court held that the decision of the Board of Tax Appeals was conclusive as to the amount of plaintiff’s liability for the taxes of 1922 and 1923. Contending that this holding was erroneous, the plaintiff has filed a motion for new trial and reargument.

It is urged that plaintiff is entitled to reargument for the reason that the question decided by the court was not argued on the submission of the case. This is an error. It was explicitly stated on pages 114 and 115 of defendant’s brief, and in any event would not be sufficient ground for a new trial although it might be a…