B & M Gross Corp. v. United States

OPINION ON DEFENDANT’S MOTION TO DISMISS

PHILIP R. MILLER, Judge.

Facts

Plaintiff claims a refund of income taxes for the taxable year ending June 30, 1975, in the amount of $30,525 resulting from a carryback of a net operating loss that arose in the taxable year ending June 30, 1978.

The taxable year in question began on July 1, 1977, and ended on June 30, 1978. Although the due date of plaintiff’s return had been extended by the Internal Revenue Service only until March 29, 1979, plaintiff alleges in its brief that it filed its income tax return for such year on or before May 1, 1979. This…