LOVELL CLAY PRODUCTS COMPANY v. UNITED STATES

Civ. No. 4318.

190 F.Supp. 317 (1961)

LOVELL CLAY PRODUCTS COMPANY, a corporation, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court D. Wyoming.

January 18, 1961.


Attorney(s) appearing for the Case

Henry A. Burgess and Holstedt & Schwartz, Sheridan, Wyo., for plaintiff.

John F. Raper, Jr., U. S. Atty., Cheyenne, Wyo., and John F. Murray, Atty., Tax Division, Dept. of Justice, Washington, D. C., for defendant.


KERR, District Judge.

Taxpayer institutes this action to recover the sum of $15,167.57, plus interest, paid as principal and interest due under a deficiency assessment of income tax for the year 1954.

The government has interposed a motion to dismiss the complaint for the reason that the claim for refund was not filed within three years from the due date of the return or within two years from the time the tax was paid, as required by Section 6511 of the Internal...

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