St. Louis-San Francisco Railway Co. v. The United States

LARAMORE, Judge.

This case arises on plaintiff’s request for review of Trial Commissioner Fletcher’s Order wherein he permitted the defendant to file amended answers in the above consolidated cases, raising two set-off claims relating to the accounting treatment for second-hand rail and welded rail.

The objection raised by plaintiff to the commissioner’s ruling is that the amendment comes too late and will permit defendant to unduly prolong the litigation and, consequently, constitutes an abuse of the trial commissioner’s discretion.

The petition in case #289-65 relating to the taxable years…