Einson-Freeman Co. v. Corwin

PATTERSON, Circuit Judge.

The question is whether a taxpayer whose claim for refund has been rejected may extend the time fixed by statute for commencement of action by filing a second claim for refund on one of the grounds asserted in the first claim.

The Revenue Act of 1932, section 609, 26 U.S.C.A. Int.Rev.Acts, page 612, imposed a tax on games, except children’s games. The Treasury Department made a regulation that jig saw puzzles were games, with a proviso that puzzles containing 50 pieces or less were children’s games and so not taxable. The plaintiff, a manufacturer of jig saw puzzles,…