No. 89-2392.

896 F.2d 860 (1990)

BECKWITH REALTY, INC., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fourth Circuit.

Decided February 26, 1990.

Attorney(s) appearing for the Case

Robert C. Rosselot (John E. Jenkins, Jr., Henry M. Kayes, Susan E. Morton-Smith, Jenkins, Fenstermaker, Krieger, Kayes & Farrell, Huntington, W. Va., on brief), for plaintiff-appellant.

Robert William Metzler (Shirley D. Peterson, Asst. Atty. Gen., Gary R. Allen, David English Carmack, Washington, D.C., Tax Div., U.S. Dept. of Justice, and Michael W. Carey, U.S. Atty., on brief), for defendant-appellee.

Before PHILLIPS, Circuit Judge, BUTZNER, Senior Circuit Judge, and WARD, Senior United States District Judge for the Middle District of North Carolina, sitting by designation.

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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