Arthur C. Harvey Co. v. Malley

WILSON, Circuit Judge.

The plaintiff in this ease filed a petition for a rehearing, which has been denied. It now asks to be heard orally on the question of the proper method of computing taxes under sections 205 and 226 of the Revenue Act 1918 (40 Stat. 1061, 1075), in order that this court may correct what plaintiff’s counsel conceives to be an error on the part of the court in interpreting these two sections.

Rule 29 requires that petitions for rehearing shall be filed within fifteen days after judgment. Plaintiff’s motion is in effect a petition for rehearing in another guise. To establish…