CROCKER, District Judge.
The question raised by the Government's motion to dismiss is whether or not the mitigation provisions of the 1954 Internal Revenue Code apply here so that plaintiff, taxpayer, is not barred by the three-year statute of limitations from recovering alleged overpayments. I hold for the taxpayer. The motion to dismiss is denied.
Stated in the light most favorable to the plaintiff, and with all favorable inferences drawn, the facts are...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
