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SMITH ELECTRIC COMPANY v. UNITED STATES

No. 474-69.

461 F.2d 790 (1972)

SMITH ELECTRIC COMPANY, Inc. v. The UNITED STATES.

United States Court of Claims.

June 16, 1972.

Attorney(s) appearing for the Case

Herman H. Copelon, New Haven, Conn., attorney of record, for plaintiffs; Copelon & Schiff, New Haven, Conn., of counsel.

Robert N. Dorosin, with whom was Asst. Atty. Gen. Scott P. Crampton, for defendant; Philip R. Miller, Washington, D. C., of counsel.

Before COWEN, Chief Judge, and DAVIS, SKELTON, NICHOLS, KASHIWA, and KUNZIG, Judges.

OPINION

KUNZIG, Judge.*

This case is before us on a stipulation of facts. Plaintiff is suing for the recovery of Federal Income taxes for the years 1957 and 1958 in the respective amounts of $5,738.01 and $10,960.19, plus interest.

The sole issue in this case is whether the special seven-year statute of limitations,1 with respect to filing claims for refund on account of the deductibility...

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