Socony-Vacuum Oil Co. v. United States

Reference is made to the opinion below, Socony-Vacuum Oil Co. v. United States, D.C., 52 F.Supp. 637, for a statement of the pertinent facts. The claim for refund was specific in respect to deductions claimed on account of credit for foreign income taxes but otherwise was so general that it amounted to an attempt by way of a catchall provision to toll the statute of limitations completely pending whatever amendment the taxpayer might see fit to make.

The statute cannot be circumvented in that way. A claim timely filed may be amended to make it more specific after the statute has run when a…