Legal Opinion
Graf v. United States
United States Court of Claims
Decided July 5, 1938No. 43347PublishedCited by 13 opinions
1Per curiam
Plaintiff brings this suit for a refund of taxes paid. The petition shows that the claim for refund was disallowed June 7, 1934, and the petition herein was filed June 8, 1936 — one day after the two-year period prescribed by law for filing. The last day of such period fell upon Sunday, and the only question in the case is whether this fact entitled plaintiff to file the petition on the day following.
The contention of the plaintiff is that as Sunday was the last day of the period for filing, under Rule 98(b) of this court the time was extended to the following day.
In William Frackelton v.…
2Cases cited2 opinions
- Meyer v. Hot Springs Imp. Co.Court of Appeals for the Ninth Circuit · 1909
- Frackelton v. United StatesUnited States Court of Claims · 1919
3Cited by13 opinions
- Rolls-Royce Limited, Derby, England, a British Company v. The United States and United Aircraft Corporation, Defendant-IntervenorUnited States Court of Claims · 1966
- Sherwood Bros. v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1940
- Carney v. United StatesUnited States Court of Claims · 1972
- Horton Capoeman v. The United StatesUnited States Court of Claims · 1971
- Rao v. Port of New York AuthorityDistrict Court, E.D. New York · 1954
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