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CAMPBELL v. UNITED STATES

No. H-69-C-6.

310 F.Supp. 154 (1969)

John Roy CAMPBELL and Dorothy Joe Campbell, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, W. D. Arkansas, Harrison Division.

October 27, 1969.

Attorney(s) appearing for the Case

William C. Myers, Jr., Webb City, Mo., William S. Walker and Gene C. Campbell, Harrison, Ark., for plaintiffs.

Ben A. Douglas, Attorney in Charge, Tax Division, U. S. Department of Justice, Fort Worth, Tex., W. H. Dillahunty, U. S. Atty., Eastern District of Arkansas, Little Rock, Ark., for defendant.

Memorandum Opinion

HENLEY, District Judge.

This tax refund case involves the 1962 federal income tax liability of Mr. John Roy Campbell of Harrison, Arkansas, and Dorothy Joe Campbell, his wife. The cause is now before the Court on the Government's motion to dismiss the complaint on the ground that the action is barred by the two year limitations provision of 26 U.S.C.A. § 6532. Since the Court has considered material in addition to the complaint and...

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