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GALLION v. UNITED STATES

No. 24352.

389 F.2d 522 (1968)

Richard T. GALLION and Audrey R. Gallion, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

February 13, 1968.

Attorney(s) appearing for the Case

Roger L. Davis, Fort Lauderdale, Fla., for appellants.

William A. Meadows, Jr., U. S. Atty., Alfred E. Sapp, Asst. U. S. Atty., Miami, Fla., Mitchell Rogovin, Asst. Atty. Gen., Richard C. Pugh, Lee A. Jackson, David O. Walter, Robert H. Solomon, Attys., Dept. of Justice, Washington, D. C., for appellee.

Before BROWN, Chief Judge, and COLEMAN and SIMPSON, Circuit Judges.

COLEMAN, Circuit Judge:

Section 6532 of the Internal Revenue Code of 1954 [as amended by Sec. 89(b), Technical Amendments Act of 1958, P. L. 85 — 866, 72 Stat. 1606] provides as follows:

"(a) Suits by Taxpayers for Refund. — (1) General rule. — No suit or proceeding under section 7422(a) for the recovery of any internal revenue tax, penalty, or other sum, shall be begun before the expiration...

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