SEIBERLING ET AL., EXECUTORS,
v.
UNITED STATES; AND LEHIGH VALLEY TRUST CO. ET AL. V. SAME

U.S. | 1939-05-22
Nos. 834; No. 835
307 U.S. 634 Supreme Court of the United States (1939) Positive Treatment
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  • ….2d 190. The fact that the original claim was still pending before the Commissioner of Internal Revenue when the expanded claim was filed is immaterial. Seiberling et al. v. United States, 1938, 22 F.Supp. 397, 87 Ct.Cl. 611, 630, certiorari denied 307 U.S. 634, 59 S.Ct. 1031, 83 L.Ed. 1516; Insuranshares and General Management Co. v. United States, supra, 38 F.Supp. at pages 841-842, 93 Ct.Cl. at pages 657-658. It is also immaterial that, prior to the expiration of the 3-year period of limitation, the fi…

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