FORD, District Judge.
This is an action to recover income taxes paid by plaintiff in 1950 on a reassessment of his income tax for the year 1943. The United States moves to dismiss on the ground that no claim for refund was filed within the statutory period of limitations.
The filing of a claim for refund within two years after the payment of the tax is a statutory prerequisite for the maintenance of a suit for recovery of taxes alleged to have been illegally...
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