BENNETT, Judge:
Plaintiffs bring this action for a refund of federal income taxes paid in 1972 and 1973. Defendant has made a motion to dismiss on the grounds that the claims for refund were not timely. For the reasons stated, we grant the motion.
Plaintiffs incurred a net operating loss (NOL) for the taxable (calendar) year 1975, and filed their 1975 return on October 13, 1976, after first obtaining extensions. On October 15, 1979, plaintiffs filed amended...
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