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INDIANA NAT. CORP. v. U.S.

No. 92-1039.

980 F.2d 1098 (1992)

INDIANA NATIONAL CORPORATION and its Subsidiaries: Indiana National Bank, et al., Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided November 30, 1992.

Attorney(s) appearing for the Case

Robert E. Johnson (argued), Anthony W. Mommer and Stephen D. Smith, Krieg, Devault, Alexander & Capehart, Indianapolis, Ind., for plaintiffs-appellants.

Deborah J. Daniels, U.S. Atty., Jeffrey L. Hunter, Asst. U.S. Atty., Office of the U.S. Atty., Indianapolis, Ind., and Gary R. Allen, Ann Belanger Durney, Charles Bricken (argued), and Peter Sklarew, Dept. of Justice, Tax Div., Appellate Section, Washington, D.C., for defendant-appellee.

Before FLAUM and RIPPLE, Circuit Judges, and SHADUR, District Judge.

FLAUM, Circuit Judge.

Indiana National Corporation and its subsidiaries appeal from the dismissal of their claims for refund of federal corporate income taxes for the years 1967 and 1970. The district court dismissed the claims as untimely, rejecting the appellants' arguments that a special seven year statute of limitations applied and, alternatively, that an agreement between the parties extended the limitations period. We affirm.

I.

The plaintiffs...

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