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HEINEMAN v. UNITED STATES

No. 212-64.

391 F.2d 648 (1968)

Hettie HEINEMAN, Stephen D. Heineman, James H. Heineman, Yvonne Jensen, and Simon Rose, surviving Executors of the Estate of Daniel N. Heineman, Deceased, and Hettie Heineman v. The UNITED STATES.

United States Court of Claims.

March 15, 1968.

Attorney(s) appearing for the Case

Robert Arum, New York City, attorney of record, for plaintiffs. David G. Miller, New York City, of counsel.

Michael I. Sanders, Washington, D. C., with whom was Asst. Atty. Gen., Mitchell Rogovin, for defendant. Philip R. Miller, Washington, D. C., of counsel.

Before COWEN, Chief Judge, and LARAMORE, DURFEE, DAVIS, COLLINS, SKELTON, and NICHOLS, Judges.

OPINION

COLLINS, Judge.

Taxpayers, the surviving wife and the surviving executors of the estate of Daniel Heineman, have brought this refund suit to recover overpayments of income taxes for the calendar years 1944 through 1946 and 1948 through 1952. The parties agree that recovery is time-barred unless the mitigation provisions of the Internal Revenue Code of 1954, sections 1311-15, are applicable.

At all times during the period June 5, 1940, through...

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