Phinney v. Langdeau

ARCHER, Chief Justice.

This is a case where the District Director of Internal Revenue, R. L. Phinney, filed a claim against three insurance companies in receivership. Upon motion for payment of the claim the District Court held that the claim had been rejected by the Receiver, and the claimant failed to bring action upon the rejected claim within three months after service of notice of rejection, thereby rendering the rejection final and not subject to review.

The appeal is based on three points of error and are that the court erred in holding that a letter to Harry C. Russey on October 6, 1958…