STEWART v. FOX

Civ. No. 9143.

176 F.Supp. 357 (1959)

Alfred B. STEWART v. C. I. FOX, District Director of Internal Revenue, U. S. Treasury Department.

United States District Court D. Maryland.

September 11, 1959.


Attorney(s) appearing for the Case

Hanserd K. Presley, Takoma Park. Md., for plaintiff.

John R. Hargrove, Asst. U. S. Atty., Baltimore, Md., and Jack F. Blair, Atty , Dept. of Justice, Washington, D. C., for defendant.


THOMSEN, Chief Judge.

Defendant has moved to dismiss this action for return of alleged overpayment of income taxes because (1) taxpayer did not file timely claims for refund, and (2) the alleged overpayment was not made to defendant (the present district director) but to the collector who was in office in 1949 and 1950. At the hearing counsel offered and referred to several exhibits and admissions; the motion will therefore...

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