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DANIEL v. UNITED STATES

No. 71-1234.

454 F.2d 1166 (1972)

Cecil E. DANIEL and Ann M. Daniel, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

January 28, 1972.

Attorney(s) appearing for the Case

Judson M. Werbelow, and Ben Schwendener, Lansing, Mich., for plaintiffs-appellants; John F. Foley, Vicksburg, Mich., Dickinson, Wright, McKean & Cudlip, Lansing, Mich., on brief.

Mary J. McGinn, Atty., Tax Div., Dept. of Justice, Washington, D. C., for defendant-appellee; Fred B. Ugast, Acting Asst. Atty. Gen., Meyer Rothwacks, Stephen H. Hutzelman, Attys., Tax Div., Dept. of Justice, Washington, D. C., John Milanowski, U. S. Atty., Grand Rapids, Mich., on brief.

Before PHILLIPS, Chief Judge, and PECK and MILLER, Circuit Judges.

PER CURIAM.

This appeal is taken from the judgment of the District Court dismissing appellants-taxpayers' suit for refund on the ground that the Court was without jurisdiction to consider the claim. The District Court found that the Government had mailed a notice of disallowance of the refund to taxpayers in July, 1962, and that the present suit not having been instituted until January, 1968, was barred by the two-year statute of limitations under 26 U.S.C. §...

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