Rev. Rul. 56-177

G. C. M. 11650, C. B. XII-1, 325 (1933), which holds that the Internal Revenue Service is without authority to exclude from computation Sunday, the last day of the limitation period within which a claim for refund might have been filed, will continue to be followed with respect to claims for refund filed prior to August 17, 1954, notwithstanding the contrary decision in the case of United States v. Charles B. Peters et al., 220 Fed. (2d) 544. Claims for refund filed after August 16, 1954, come within the purview of section 7503 of the Internal Revenue Code of 1954 which provides, as far as is here pertinent, that where the last day for filing a claim for refund falls on a Saturday, Sunday or legal holiday, the filing thereof on the next succeeding day which is not a Saturday, Sunday or legal holiday shall be considered as timely. See Supplemental Opinion of The Tax Court of the United States in Glenshaw Glass Company, Inc., v. Commissioner, 25 T. C. No. 135.