Bemis Bro. Bag Co. v. United States, 289 U.S. 28 (1933)

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Bemis Bro. Bag Co. v. United States

No. 515

Argued February 13, 14, 1933
Decided March 13, 1933
289 U.S. 28

CERTIORARI TO THE CIRCUIT COURT OF APPEALS

FOR THE EIGHTH CIRCUIT

Syllabus

A claim for a tax refund giving notice that, in the assessment of excess profits, items have been erroneously omitted from invested capital, and praying for a special assessment under §§ 327(a) and 328, Revenue Act of 1918 on the ground that invested capital cannot be determined in the ordinary way, is amendable, after the period for filing original claims has expired, by adding an alternative prayer that, if the special assessment be denied, the omitted items may be restored to invested capital and the tax be recalculated on that basis. United States v. Henry Prentiss & Co., 288 U.S. 73; United States v. Factors & Finance Co., 288 U.S. 89. P. 33.

60 F.2d 944 reversed.

Certiorari, 288 U.S. 594, to review a judgment of the Circuit Court of Appeals which affirmed a judgment of the District Court rejecting a claim for refund of income and excess profits taxes.