MANDELBAUM, District Judge.
The defendant moves to dismiss the complaint contending that on the face thereof, the suit is barred by a statute of limitations.
The petition seeks to recover certain gift taxes claimed to have been erroneously and illegally collected from the petitioner. A claim for refund was filed with the Commissioner of Internal Revenue and thereafter was rejected by him on the sole ground that the filing of the claim was untimely in that...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.