Roman

Court of Claims

Roman

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

CourtUnited States Court of Claims

DecidedSeptember 21, 1979

DocketNo. 187-79T

StatusPublished

This text of 618 F.2d 123 (Roman) is published on Counsel Stack Legal Research, covering United States Court of Claims primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Roman, 618 F.2d 123, 221 Ct. Cl. 863, 1979 U.S. Ct. Cl. LEXIS 242 (cc 1979).

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Opinion

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 [864]*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.

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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 [864]*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.

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Bluebook (online)

618 F.2d 123, 221 Ct. Cl. 863, 1979 U.S. Ct. Cl. LEXIS 242, Counsel Stack Legal Research, https://law.counselstack.com/opinion/roman-cc-1979.

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