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SUN CHEMICAL CORP. v. UNITED STATES

Appeal No. 341-73.

698 F.2d 1203 (1983)

SUN CHEMICAL CORP., a Delaware corporation, Appellant, v. The UNITED STATES, Appellee.

United States Court of Appeals, Federal Circuit.

January 26, 1983.

Attorney(s) appearing for the Case

Paul A. Teschner, Chicago, Ill., argued for appellant. With him on the brief was the Teschner Professional Corp., Chicago, Ill.

Abraham Gutwein, Trial Atty., Tax Division Claims Court Section, Dept. of Justice, Washington, D.C., argued for appellee. With him on the brief were Asst. Attys. Gen. Glenn L. Archer, Jr., Theodore D. Peyser, Jr., Robert S. Watkins, and Kenneth R. Boiarsky, Washington, D.C.

Before MARKEY, Chief Judge, COWEN, Senior Circuit Judge, and BENNETT, Circuit Judge.

BENNETT, Circuit Judge.

Appellant (taxpayer) seeks a refund of taxes paid for the tax years 1960 and 1961 by reason of alleged net operating loss carrybacks from 1963 and 1964, respectively. The United States Claims Court1 held that (1) the 1960 claim (via the 1963 carryback) was barred by appellant's failure to file a sufficient administrative claim for refund, as required by section 7422(a) of the Internal Revenue Code

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