Sun Chemical Corp., a Delaware Corporation v. The United States

BENNETT, Circuit Judge.

Appellant (taxpayer) seeks a refund of taxes paid for the tax years 1960 and 1961 by reason of alleged net operating loss carrybacks from 1963 and 1964, respectively. The United States Claims Court 1 held that (1) the 1960 claim (via the 1963 carry-back) was barred by appellant’s failure to file a sufficient administrative claim for refund, as required by section 7422(a) of the Internal Revenue Code 2 and Treasury Regulation § 301.6402-2(b)(l) (1963); and (2) the 1961 claim (via the 1964 carryback) was barred by the United States Court of Claims grant of partial summary…