DocketNumber: No. 187-79T
Citation Numbers: 221 Ct. Cl. 863
Judges: Friedman, Kashiwa, Kunzig
Filed Date: 9/21/1979
Status: Precedential
Modified Date: 11/23/2022
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
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.