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HART v. UNITED STATES

Nos. 74-77, 263-77.

585 F.2d 1025 (1978)

Robert L. HART v. The UNITED STATES.

United States Court of Claims.

October 18, 1978.

Attorney(s) appearing for the Case

John S. Brown, Boston, Mass., atty. of record for plaintiff; John H. Ashby, Boston, Mass., Francis A. Boyle, Cambridge, Mass., and Bingham, Dana & Gould, Boston, Mass., of counsel.

David C. Hickman, Washington, D. C., with whom was Asst. Atty. Gen. M. Carr Ferguson, Washington, D. C., for defendant; Theodore D. Peyser and Robert S. Watkins, Washington, D. C., of counsel.

Before FRIEDMAN, Chief Judge, and DAVIS, NICHOLS, KASHIWA, KUNZIG, and BENNETT, Judges, en banc.

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

NICHOLS, Judge.

This case is before the court on cross-motions for summary judgment. Taxpayer seeks a refund of income taxes paid in calendar years 1967 and 1968, based on a credit for foreign taxes. The issue is whether plaintiff's claim for refund was timely filed. Defendant contends that the election or choice to claim a credit for payment of foreign taxes under...

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