EXCHANGE AND SAVINGS BANK OF BERLIN v. UNITED STATES

Civ. No. 14790.

226 F.Supp. 56 (1964)

The EXCHANGE AND SAVINGS BANK OF BERLIN v. UNITED STATES of America.

United States District Court D. Maryland.

January 31, 1964.


Attorney(s) appearing for the Case

Lawrence A. Kaufman, Baltimore, Md. (Cable & McDaniel, Baltimore, Md., on the brief), for plaintiff.

Thomas J. Kenney, U. S. Atty., Baltimore, Md., and Moshe Schuldinger, Atty., Dept. of Justice, Washington, D. C., for defendant.


THOMSEN, Chief Judge.

The government has moved to dismiss this action for the recovery of income taxes paid for the years 1957-58-59, on the ground that it was begun more than two years after taxpayer had filed a written waiver of the requirement that it be mailed a notice of disallowance of its claim for refund.

Sec. 6532, I.R.C. of 1954, as amended by sec. 89(b), Technical Amendments Act of 1958, P.L. 85-866, 72 Stat. 1606, titled "Periods of Limitation...

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