Case ID: f2d_62/html/1078-02.html
Source: Caselaw Access Project
Author: {"author": "BUFFINGTON, Circuit Judge.'", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

REMINGTON-RAND, Inc., Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee.
    No. 4942.
    Circuit Court of Appeals, Third Circuit.
    Jan. 10, 1933.
    John E. Hughes; of Chicago, 111., and Marvel, Morford, Ward & Logan, of Wilmington, Del., for appellant.
    , Leonard' E. Wales, U. S: Atty., of Wilmington, Del. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Ralph E. Updike, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for appellee.
    Before BUFFINGTON, WOOLLEY, and DAVIS, Circuit Judges.
   BUFFINGTON, Circuit Judge.'

This tax case centers to. the narrow question whether “this waiver .of the time for making any assessment as aforesaid shall remain in effect until December 31, 1925,” expired at midnight of December 30 or covered December 31. The court held, the waiver covered the latter date.

The ease is diseussed in detail in the opinion of the court below [57 F.(2d) 1069]. We could add nothing to what has been so-fully and satisfactorily said in that opinion. We therefore limit ourselves to stating that the case is affirmed thereon.