CRABTREE, J.T.C.
This is a gross income tax case precipitated by defendant's denial of plaintiff's claim for refund of $284.65 plus interest. The claim, embodied in an amended return for calendar year 1977, was based upon an alleged erroneous overstatement of taxable dividends on the original 1977 return. Defendant denied the claim on the ground of late filing.
The sole issue in this case is the timeliness of plaintiff's refund claim, specifically, whether...
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