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D'AMELIO v. UNITED STATES

No. 81-2748.

679 F.2d 313 (1982)

Michael D'AMELIO, Sole Surviving Executor and Residuary Legatee of the Estate of Peter D'Amelio, and Concetta D'Amelio, a/k/a Constance D'Amelio, Executrix and Beneficiary of the Estate of Joseph D'Amelio, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Third Circuit.

Decided May 26, 1982.

Attorney(s) appearing for the Case

Jerome A. Deener, Hackensack, N. J., for appellants.

Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Richard W. Perkins, Tax Division, Dept. of Justice, Washington, D. C., for appellee; William W. Robertson, U. S. Atty., Newark, N. J., of counsel.

Before SEITZ, Chief Judge, ADAMS, Circuit Judge, and STAPLETON, District Judge.

Submitted under Third Circuit Rule 12(6) April 13, 1982.

OPINION OF THE COURT

PER CURIAM:

The estate of Peter D'Amelio brought this action on February 3, 1981, to recover $22,847.01 in federal income taxes which it claims were paid erroneously on December 3, 1974. The District Court dismissed the case for want of subject matter jurisdiction after finding that the estate had failed to file an administrative claim for refund within the two year period...

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