MEMORANDUM AND ORDER
GEORGE C. PRATT, District Judge.
By this action, plaintiff seeks a refund of $6,383.11 in federal corporate income taxes claimed to have been overpaid for the year 1967. The Government has moved pursuant to FRCP 12(b)(1) to dismiss the complaint with prejudice, on the ground that the Court lacks jurisdiction over the subject matter since plaintiff's refund claim is time barred.
Plaintiff duly filed its corporate income tax returns...
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