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W. A. SCHEMMER LIMESTONE QUARRY, INC. v. UNITED STATES

Civ. No. 5-1306.

240 F.Supp. 356 (1964)

W. A. SCHEMMER LIMESTONE QUARRY, INC., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court S. D. Iowa, Central Division.

September 23, 1964.

Attorney(s) appearing for the Case

Maurice E. Stark, Fort Dodge, Iowa, and Kent Emery, Des Moines, Iowa, for plaintiff.

Donald A. Wine, U. S. Atty., Des Moines, Iowa, C. Maxley Featherston, David A. Wilson, Jr., and Gene A. Castleberry, Department of Justice, Washington, D. C., for defendant.

HANSON, District Judge.

This is an income tax refund case which raises a procedural problem. The applicable statutes are Sections 6532(a)(1) and (4) and 6511(a). These in part state:

"§ 6532. Periods of limitations on suits "(a) Suits by taxpayers for refund. — "(1) General rule. — No suit or proceeding under section 7422(a) for the recovery of any internal revenue tax, penalty, or other sum, shall be begun before the...

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