United States v. Richards

SIMONS, Circuit Judge.

As in Bryant Paper Co. v. Holden, 63 F.(2d) 370, we are again pressed for decision as to whether a claim for refund of a tax has been presented by the taxpayer in such form as to be subject to amendment after a claim wholly new would be barred by limitation. When the Bryant Paper Co. Case was argued, the problem had not yet been illuminated by the substantially contemporaneous decisions of the Supreme Court in United States v. Memphis Cotton Oil Co., 288 U. S. 62, 53 S. Ct. 278, 282, 77 L. Ed. 619, United States v. Henry Prentiss & Co., 288 U. S. 73, 53 S. Ct. 283, 285,…