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ALLSTATE INS. CO. v. UNITED STATES

No. 380-73.

550 F.2d 629 (1977)

ALLSTATE INSURANCE COMPANY v. The UNITED STATES.

United States Court of Claims.

February 23, 1977.

Attorney(s) appearing for the Case

William A. Cromartie, Chicago, Ill., attorney of record for plaintiff. Patrick A. Heffernan and Glen H. Kanwit, Chicago, Ill., of counsel.

Charles E. Auslander, Jr., Washington, D.C., attorney of record for defendant, with whom was Acting Asst. Atty. Gen. Myron C. Baum, Donald H. Olson and Robert Watkins, Washington, D.C., of counsel.

Before SKELTON, KUNZIG and BENNETT, Judges.

KUNZIG, Judge.

The plaintiff, Allstate Insurance Company (Allstate), seeks to recover overpayments of Federal income taxes and interest for the taxable year ending December 31, 1969. The parties have stipulated that as a substantive matter, Allstate is entitled to all but $2,810.71 of the claimed refunds. However, defendant relies on Section 6511(b)(2) of the Internal Revenue Code of 1954 in contending that $127,907.18 of the refund is technically barred by...

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