HIRAM H. WARD, Senior District Judge:
Beckwith Realty, Inc., appeals from an order of the United States District Court for the Southern District of West Virginia filed April 17, 1989, dismissing its complaint which sought a refund of federal income taxes for the taxable years 1980 and 1981. The district court concluded that Beckwith failed to file an effective claim for refund which deprived the court of jurisdiction under 26 U.S.C. § 7422(a). We affirm the judgment...
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