KERR, District Judge.
Taxpayer institutes this action to recover the sum of $15,167.57, plus interest, paid as principal and interest due under a deficiency assessment of income tax for the year 1954.
The government has interposed a motion to dismiss the complaint for the reason that the claim for refund was not filed within three years from the due date of the return or within two years from the time the tax was paid, as required by Section 6511 of the Internal...
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.