National Forge & Ordnance Co. v. United States

Defendant in its motion says we failed to pass on its defense of the inadequacy of the claim for refund as a predicate for its present suit. We noted this defense but we overlooked mentioning it, because we thought it was clearly without merit.

Now that we have been asked to pass on it, we take the occasion to make a few brief comments on this defense in general.

Attorneys for the Government frequently ask us to apply to claims for refund a requirement of particularity almost as strict as is customarily applied to indictments for crime.1 The rule of strictissimi juris is not applicable to…