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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