Stewart v. Fox

THOMSEN, Chief Judge.

Defendant has moved to dismiss this action for return of alleged overpayment of income taxes because (1) taxpayer did not file timely claims for refund, and (2) the alleged overpayment was not made to defendant (the present district director) but to the collector who was in office in *358,1949 and 1950. At the hearing counsel offered and referred to several exhibits and admissions; the motion will therefore be treated as a motion for summary-judgment.

Plaintiff filed timely income tax returns for the years 1943 to 1947 and paid the taxes shown thereby. After audit, additional…