American Nat. Ins. v. Bass

HUTCHESON, Circuit Judge.

Appellant, an insurance company, on January 19, 1926, filed refund claims on account of alleged overpayments of taxes for the years 1917-1919-1920. Comprehensive to the point of vagueness, and wholly wanting in specification, these claims not only did not clearly “set out under oath all the facts relied upon in support of them” as required by the regulations, they did not set out any facts. Neither did they point out nor suggest any ground or bams for the refund. They were indeed nothing more than general plaints and protests.1

On February 6, 1926, the claims were…