Lyle v. United States

OPINION ON DEFENDANT’S MOTION TO DISMISS

WOOD, Judge:

In this action, plaintiff sues to recover federal income taxes and interest thereon, amounting to a total of $638, assessed against and paid by plaintiff for the taxable year 1976.

Plaintiff asserts that denial by the Commissioner of Internal Revenue of a claimed miscellaneous deduction (described below) for the taxable year 1976, and the resulting assessment of taxes and interest, are improper. Defendant has moved to dismiss the complaint, asserting that plaintiff failed to file a claim for refund for the taxable year 1976 and that the court…