(DOWNLOAD) "Matteson v. United States" by United States Court Of Appeals Second Circuit # eBook PDF Kindle ePub Free
eBook details
- Title: Matteson v. United States
- Author : United States Court Of Appeals Second Circuit
- Release Date : January 31, 1956
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 56 KB
Description
Defendant asks us to dismiss as untimely this appeal taken by the plaintiff from the dismissal of her complaint in an action for the refund of estate taxes. Plaintiffs notice of appeal was filed 113 days after the judge had filed a memorandum-decision dismissing the complaint, and 56 days after the entry of a formal judgment to like effect signed by him at defendants request. Under F.R.C.P., rule 73(a), her appeal must be taken within 60 days from judgment. In accordance with our decisions, reanalyzed and reappraised by the full court in The F. & M. Schaefer Brewing Co. v. United States, 2 Cir., 236 F.2d 889, the appeal is untimely and must be dismissed. We find no support in the record for plaintiffs contention that Judge Foleys failure to append his signature to the memorandum-decision showed his intent to delay judgment; we have no basis for judicial notice of so odd a method of signifying intent and in any event do not feel that the clear provisions of F.R. 58 can be limited or varied by such subjective reactions of the trier.