SCHNEIDER v. UNITED STATES

No. 67 Civ. 4891.

300 F.Supp. 136 (1969)

Irving SCHNEIDER, as Trustee in Bankruptcy of Process Lithographers, Inc., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court S. D. New York.

June 2, 1969.


Attorney(s) appearing for the Case

Leinwand, Maron & Hendler, New York City, for plaintiff, by Milford D. Gerton, New York City, of counsel.

Robert M. Morgenthau, U. S. Atty. for Southern District of New York, for United States, by Brian J. Gallagher, New York City, of counsel.


OPINION

POLLACK, District Judge.

The Government moves to dismiss this income tax refund suit under Rule 12(b), Fed.R.Civ.P., for lack of subject matter jurisdiction due to the alleged failure of the taxpayer to file a timely claim for the refund with the Internal Revenue Service.

Process Lithographers, Inc. (hereinafter "Process") sustained an operating loss for the year 1961 and claims herein (through its trustee in bankruptcy) the

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