Court of Claims, 1979

Roman

Court of Claims · Decided September 21, 1979 · Friedman, Kashiwa, Kunzig

221 Ct. Cl. 863; 618 F.2d 123; 1979 U.S. Ct. Cl. LEXIS 242

Counsel

Donald LaBarre, Jr., attorney of record for plaintiffs., Israel D. Shetreat, with whom was Assistant Attorney General M. Carr Ferguson, for defendant. Theodore D. Peyser, of counsel.

Opinion of the Court

This case comes before the court on defendant’s motion to dismiss for want of jurisdiction over the subject matter. Plaintiffs allege in their petition that they filed a claim for refund of income taxes paid for the calendar year 1972 and *864that this claim was denied on May 5, 1977. The petition was filed in this court on May 9, 1979.

Since this suit was not brought within the two-year period allowed by section 6532(a)(1) of the Internal Revenue Code for filing refund suits, the court lacks jurisdiction to entertain it. Taylor v. United States, 215 Ct. Cl. 1017 (1978).

Defendant’s motion to dismiss is granted and the petition is dismissed.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.