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SMITH v. UNITED STATES

No. 72-3519. Summary Calendar.

478 F.2d 398 (1973)

Dr. Clayton H. SMITH and Doris Jean Smith, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

May 2, 1973.

Attorney(s) appearing for the Case

Dougal C. Pope, Houston, Tex., for plaintiffs-appellants.

Michael D. Cropper, U. S. Dept. of Justice, Tex. Div., Dallas, Tex., Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Atty., Tax Div., U. S. Dept. of Justice, Washington, D. C., Donald E. Walter, U. S. Atty., Shreveport, La., for defendant-appellee.

Before THORNBERRY, GOLDBERG and RONEY, Circuit Judges.

RONEY, Circuit Judge:

In this taxpayer refund suit, plaintiffs' complaint was dismissed by the District Court because it was not filed within the statutory period of limitations governing such suits. On appeal, taxpayers contend that the notices of disallowance were insufficient to start the running of the period of limitations. We disagree and affirm.

Taxpayers, husband and wife, timely filed joint federal income tax returns for the years 1948 through 1954...

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