HAMPTON v. UNITED STATES

No. 126-73.

513 F.2d 1234 (1975)

Anne H. HAMPTON, Individually, and as Executrix of the Estate of Frederick Jordan Hampton, Deceased v. The UNITED STATES.

United States Court of Claims.

March 19, 1975.


Attorney(s) appearing for the Case

Sherwin P. Simmons, Tampa, Fla., attorney of record, for plaintiff, Trenam, Simmons, Kemker, Scharf & Barkin, Tampa, Fla., of counsel.

Laurence J. Whalen, Washington, D. C., with whom was Asst. Atty. Gen. Scott P. Crampton, for defendant, Gilbert E. Andrews and Joseph Kovner, Washington, D. C., of counsel.

Before DURFEE, Senior Judge, and KASHIWA and KUNZIG, Judges.


ON PLAINTIFF'S MOTION FOR SUMMARY JUDGMENT AND DEFENDANT'S CROSS-MOTION FOR SUMMARY JUDGMENT

DURFEE, Senior Judge.

In her individual capacity and as executrix of the estate of her deceased husband, plaintiff brings this action to recover federal income taxes paid for the calendar years ending December 31, 1963, and December 31, 1964. The issue we are called upon to decide is whether the statute of limitations generally applicable to tax refund claims applies...

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