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HOFFMAN v. MACHIZ

Civ. No. 12324.

189 F.Supp. 669 (1960)

Bernard HOFFMAN and Pearl Hoffman v. Irving MACHIZ, District Director of Internal Revenue.

United States District Court D. Maryland.

December 13, 1960.

Attorney(s) appearing for the Case

Marvin I. Singer, Baltimore, Md., for plaintiffs.

Leon H. A. Pierson, U. S. Atty., and John R. Hargrove, Asst. U. S. Atty., Baltimore, Md., and Joel N. Simon, Atty., Department of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., James P. Garland, Lyle M. Turner, and Jerome S. Hertz, Attorneys, Department of Justice, Washington, D. C., on brief), for defendant.

THOMSEN, Chief Judge.

Defendant's motion for summary judgment seeks dismissal of this action for return of alleged overpayment of income taxes for the years 1953 and 1954 because (1) taxpayers made the alleged overpayment not to defendant but to the District Director of Internal Revenue for the District of Tennessee, and (2) the instant suit was not commenced within the limitation period specified in sec. 3772(a) of the 1939 Code, 26 U.S.C.A. § 3772(a) and sec...

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