United States v. F. &. M. Schaefer Brewing Co.

356 U.S. 227 (1958).

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Nature of the Case

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Facts

Schaefer Brewing Co. (P) sued the Government (D) for the collection of illegal taxes. P sought $7,189.57 plus interest from the date of collection. P's motion for summary judgment was granted for the interest, but there was no finding on the collection dates of the tax by which to base the interest. On April 14, 1955, the judge's opinion was notated on the civil docket, but the amount of the judgment was not stated. On May 24, P submitted a formal judgment document to the judge, which he signed. The clerk stamped the document 'Judgment Rendered' and notated the illegal tax amount of $7,189.57 with interest of $177.07. On July 21, D appealed from the May 25th order. P moved to dismiss; the April 14 opinion was the final judgment that started the 60-day appeal period under Rule 73(a). The court of appeals granted P's motion to dismiss. D appealed; the May 24th judgment started the time for appeal running.