United States v. Stanton

These appeals -are from judgments entered on July 26, 1948, in favor of appellees (Violet E. Stanton ahd-Fre'd L. Stanton) in actions by appellees against appellant (the United States) for the recovery of taxes claimed to have been illegally collected from appellees.

The appeals were taken on September 23, 1948 — the 59th day of the 60-d‘ay period prescribed in Rule 73(a) of the Federal Rules of Civil Procedure, 28 U.S.C.A. 1 They were taken by filing nótices of appeal, as provided in Rule 73(a). To secure a review of the judgments appealed from, appellant was required to take further steps, including those prescribed in Rule 73(g) of the Federal Rules of Civil Procedure. 2 Thus appellant was required to have -the records on appeal filed with this court and the appeals docketed within-the 40-day period.prescribed in Rule 73(g) or a valid extension thereof. Appellant did not have the records on appeal filed with this court or the appeals docketed within the 40-day period, *643 but did within that period obtain from the District Court an order extending the time for filing and docketing to December 21, 1948 — the 89th day of the 90-day period prescribed in Rule 73(g). There was no…