January 10, 1933
REMINGTON-RAND, INC., PLAINTIFF-APPELLANT,
UNITED STATES, DEFENDANT-APPELLEE
Appeal from the District Court of the United States for the District of Delaware.
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 case is discussed 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.
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