DISTRICT COURT, W.D. NEW YORK
May 26, 1937
JEWETT & CO.
The opinion of the court was delivered by: KNIGHT
KNIGHT, District Judge.
Subsequent to the rendering of an opinion by this court herein, a rehearing was granted.
I see no reason to change the decision made. The only ground now urged, other than that heretofore presented, is laches. If, as held by me, the Commissioner could not waive the filing of a notice of claim to refund, it follows that laches could not be imputed to the government.
Plaintiff has cited numerous cases not heretofore considered on the question of waiver. It will be seen that these are cases in which some claim had been filed and the decisions are to the effect that an administrative officer might waive or stipulate an amendment. They are not in point here.
Motion to dismiss is granted.
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