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SULLIVAN v. UNITED STATES

Civ. A. No. 19878.

142 F.Supp. 614 (1956)

Francis W. SULLIVAN, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court E. D. Pennsylvania.

May 11, 1956.

Attorney(s) appearing for the Case

Francis W. Sullivan, pro se.

Rufus Stetson, Tax Division Department of Justice, Washington, D. C., for defendant.

WELSH, District Judge.

Plaintiff brought this action to recover deficiency taxes paid by him for the years 1947, 1948 and 1949. The defendant has moved to dismiss on the ground that plaintiff prior to the commencement of this action failed to file a claim for refund with the Secretary or his authorized delegate.

Section 7422(a) of the Internal Revenue Code of 1954 which is applicable here provides: "(a) No suit prior to filing claim for refund.—...

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