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CANTON v. UNITED STATES

No. 4-66-Civ. 389.

265 F.Supp. 1018 (1967)

Edward S. CANTON and Sigfrid Canton, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court D. Minnesota, Fourth Division.

March 22, 1967.

Attorney(s) appearing for the Case

Raymond V. Hedelson and Kittler & Hedelson, Minneapolis, Minn., for plaintiffs.

John G. Milano, Tax Division, Dept. of Justice, Washington, D. C., for defendant.

MEMORANDUM

LARSON, District Judge.

Taxpayers Edward S. Canton and Sigfrid Canton instituted this action for refund of income taxes paid for the years 1954 and 1955. In October, 1965, they filed a claim for refund and, upon disallowance, commenced this suit in November, 1966. Defendant United States has moved to dismiss the action as barred by the statute of limitations. The pertinent statute is 26 U.S.C. § 6511(a), (b):

"(a) Period of limitation...

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