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HUETTL v. UNITED STATES

No. 80-4150.

675 F.2d 239 (1982)

Robert J. and Nancy J. HUETTL, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided April 19, 1982.

Attorney(s) appearing for the Case

W. Keith Woodmansee, W. Keith Woodmansee Law Corp., Walnut Creek, Cal., for plaintiffs-appellants.

Steven F. Frahn, Washington, D. C., argued, for defendant-appellee; Michael L. Paup, M. Carr Ferguson, Gilbert E. Andrews, Ann B. Durney, Washington, D. C., Jay R. Weill, Asst. U. S. Atty., San Francisco, Cal., on brief.

Before KENNEDY and BOOCHEVER, Circuit Judges, and EAST, District Judge.

KENNEDY, Circuit Judge:

Taxpayers, Robert and Nancy Huettl, appeal the dismissal of their suit for tax refund. The district court ruled the action was barred by the statute of limitations for bringing refund claims in district court, I.R.C. § 6532(a)(1), and we affirm.

Taxpayers filed a joint federal income tax return for 1968 on or about April 1, 1969, and, on April 4, 1972, filed a refund claim alleging that a foreign tax credit carryover was available...

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