B-159101, JUN. 24, 1966

B-159101: Jun 24, 1966

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RACINE COLLEGE MAKES IT CLAIM AS RESIDUARY BENEFICIARY OF THE WILL OF CAROLINE DURKEE WHO DIED ON DECEMBER 9. THE AMOUNT CLAIMED REPRESENTS THE PRINCIPAL SUM PLUS ACCRUED INTEREST OF CERTAIN PARAMOUNT LIEN BONDS WHICH ALLEGEDLY WERE OWNED BY CHARLES DURKEE. WAS DISMISSED BY THE COURT OF CLAIMS ON OCTOBER 29. WE VIEW THE ABOVE-CITED JUDICIAL ACTIONS AS RES JUDICATA SO FAR AS OUR OFFICE IS CONCERNED AND OUR CONSIDERATION OF THE MATTER IS THEREFORE PRECLUDED. EVEN IF WE WERE AUTHORIZED TO CONSIDER THE CLAIM. BARS ALL CLAIMS OTHERWISE COGNIZABLE BY THIS OFFICE WHICH ARE NOT RECEIVED HERE WITHIN TEN FULL YEARS FROM THE TIME THEY ACCRUE. SUCH CLAIM MAY BE PRESENTED WITHIN FIVE YEARS AFTER PEACE IS ESTABLISHED. "/2) WHENEVER ANY CLAIM BARRED BY SUBSECTION (1) OF THIS SECTION SHALL BE RECEIVED IN THE GENERAL ACCOUNTING OFFICE.

B-159101, JUN. 24, 1966

TO MR. CECIL H. KERNS:

YOUR LETTER OF JUNE 14, 1966, WITH ATTACHMENTS, REQUESTS THAT THIS OFFICE CONSIDER THE CLAIM OF RACINE COLLEGE IN THE STATED AMOUNT OF $460,000,000. RACINE COLLEGE MAKES IT CLAIM AS RESIDUARY BENEFICIARY OF THE WILL OF CAROLINE DURKEE WHO DIED ON DECEMBER 9, 1887.

THE AMOUNT CLAIMED REPRESENTS THE PRINCIPAL SUM PLUS ACCRUED INTEREST OF CERTAIN PARAMOUNT LIEN BONDS WHICH ALLEGEDLY WERE OWNED BY CHARLES DURKEE, THE HUSBAND OF CAROLINE DURKEE, AT THE TIME OF HIS DEMISE ON JANUARY 14, 1870. CAROLINE DURKEE INHERITED THE BULK OF HER HUSBAND'S ESTATE.

IT WOULD SERVE NO USEFUL PURPOSE TO DETAIL HERE THE BASIS FOR THE CLAIM MADE NOR THE GROUNDS ARGUED FOR THE JURISDICTION OF THIS OFFICE OVER THE CLAIM PRESENTED. THE PETITION OF HOWARD T. FOULKES, AS ADMINISTRATOR OF THE ESTATES OF CHARLES DURKEE AND CAROLINE DURKEE, DECEASED, AND AS SECRETARY-TREASURER OF THE BOARD OF TRUSTEES OF RACINE COLLEGE, RESIDUARY BENEFICIARY, COURT OF CLAIMS NO. 401-64, WAS DISMISSED BY THE COURT OF CLAIMS ON OCTOBER 29, 1965. ON APPEAL THE SUPREME COURT DENIED CERTIORARI BY ITS ORDER NO. 955, FOULKES, ADMINISTRATOR V. UNITED STATES, 383 U.S. 944 (MARCH 21, 1966). WE VIEW THE ABOVE-CITED JUDICIAL ACTIONS AS RES JUDICATA SO FAR AS OUR OFFICE IS CONCERNED AND OUR CONSIDERATION OF THE MATTER IS THEREFORE PRECLUDED. MOREOVER, EVEN IF WE WERE AUTHORIZED TO CONSIDER THE CLAIM, ITS AGE COUPLED WITH ALL THE PRIOR LITIGATION INVOLVING THE SUBJECT MATTER OF THE CLAIM WOULD RAISE SUFFICIENT DOUBT AS TO ITS VALIDITY TO PRECLUDE ITS ALLOWANCE BY THE GENERAL ACCOUNTING OFFICE. LONGWILL V. UNITED STATES, 17 CT.CL. 288; CHARLES V. UNITED STATES, 19 C.T.CL. 316. ADDITIONALLY, THE ACT OF OCTOBER 9, 1940, CH. 788, 54 STAT. 1061, 31 U.S.C. 237, BARS ALL CLAIMS OTHERWISE COGNIZABLE BY THIS OFFICE WHICH ARE NOT RECEIVED HERE WITHIN TEN FULL YEARS FROM THE TIME THEY ACCRUE. SPECIFICALLY THE LAW CODIFIED AT 31 U.S.C. 237 PROVIDES:

"/1) EVERY CLAIM OR DEMAND (EXCEPT A CLAIM OR DEMAND BY ANY STATE, TERRITORY, POSSESSION OR THE DISTRICT OF COLUMBIA) AGAINST THE UNITED STATES COGNIZABLE BY THE GENERAL ACCOUNTING OFFICE UNDER SECTIONS 71 AND 236 OF THIS TITLE, SHALL BE FOREVER BARRED UNLESS SUCH CLAIM, BEARING THE SIGNATURE AND ADDRESS OF THE CLAIMANT OR OF AN AUTHORIZED AGENT OR ATTORNEY, SHALL BE RECEIVED IN SAID OFFICE WITHIN TEN FULL YEARS AFTER THE DATE SUCH CLAIM FIRST ACCRUED: PROVIDED, THAT WHEN A CLAIM OF ANY PERSON SERVING IN THE MILITARY OR NAVAL FORCES OF THE UNITED STATES ACCRUES IN TIME OF WAR, OR WHEN WAR INTERVENES WITHIN FIVE YEARS AFTER ITS ACCRUAL, SUCH CLAIM MAY BE PRESENTED WITHIN FIVE YEARS AFTER PEACE IS ESTABLISHED.

"/2) WHENEVER ANY CLAIM BARRED BY SUBSECTION (1) OF THIS SECTION SHALL BE RECEIVED IN THE GENERAL ACCOUNTING OFFICE, IT SHALL BE RETURNED TO THE CLAIMANT, WITH A COPY OF THIS SECTION, AND SUCH ACTION SHALL BE A COMPLETE RESPONSE WITHOUT FURTHER COMMUNICATION.'