making my enalysis of Court decisions whieh might effect a decision in this case, I have run scross several I am calling decisions which you may not yet have read. the benefit have them to your attention in order that I may decided The Second Cireuit recently of your comments. the case of Binson-Freeman Co., Inc. v. Corwin, 112 Fed. (24) 683, which bears on the question of the timeliness I have read the District Court decision and of our suit. the Cireuit Gourt decision cerefully but cannot determine exactly when the tax was paid in that ease, Ii appears to me, however, that this case might be distinguishable upon the ground that the second claim for refund wes not filed In its It appears action Department's the that the previous ruling thet 418, which reletes 1952 June 18, the .sane tax. the of payment original the after years two within reversing wes sale a bona fide transaction came as the result of the ruling made in G.0.M. 14,526, reported at XIV-1 Cumulative Bulletin, p. 417 . tn the same volume appears S. T. 804, XIV-1 Cumulative Bulletin, p. eases 717, and as 1t¢ does of Mehriust &. Albreoht issue. Continental 011 Company decision, about the same time, I have found Tn addition to the which we both picked up the to Higgins, v. (CCA-2) (CCA-8), Son v. Landy, circuit, is particularly & 112 (2d) Fed. reported at 404 CCH "9649, which bear on the question of the bona fides Mr. Ziemermanh represented of the sale of June 16, 1932. On thse last mentioned suit. the United States in the tax on the of ion for computat question of the proper basis ,arising case importations after dune 18, 1952, the Albrecht in our I wish to addition, Campana Corporation GCH 19642; Cenada Law Palmolive Reports g ManufacturinCo. 131. 1935, sedate sediiemtaiaai I would aporeciate hesring convanience in order thet I may suggestions before October Wednesday, With best in important. call your attention to the case of v. Harrison (oCA-7}, teported at 404 my conference 24rd. regards, I v. from heve you ths with Mr. Ths King et your benefit (Ontatio) early of your Zimmerman on am Sincerely yours, G. Moyle Walter (sed)