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CLEMENT v. UNITED STATES

Nos. 72-1244, 72-1273.

472 F.2d 776 (1973)

Charles V. CLEMENT, Jr., et al., Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee. Charles V. CLEMENT, Jr., et al., Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, First Circuit.

Decided January 26, 1973.

Attorney(s) appearing for the Case

Chester M. Howe, Boston, Mass., with whom Edward T. Robinson and Ely, Bartlett, Brown & Proctor, Boston, Mass., were on briefs, for Charles V. Clement, Jr., and others.

Louis A. Bradbury, Atty., Dept. of Justice, with whom Scott P. Crampton, Asst. Atty. Gen., Joseph L. Tauro, U. S. Atty., Meyer Rothwacks, and Leonard J. Henzke, Jr., Attys., Tax Div., Dept. of Justice, were on brief, for United States.

Before ALDRICH, McENTEE and CAMPBELL, Circuit Judges.

LEVIN H. CAMPBELL, Circuit Judge.

On April 15, 1971, taxpayers sued in the district court to recover federal income taxes which they alleged were illegally assessed and collected for the year 1964. The United States moved to dismiss on the ground that the taxpayers had failed to file a claim for refund, as required by 26 U.S.C. § 7422(a). The district court denied the motion, but made rulings, hereinafter described, which resulted in a small recovery. We hold...

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