Jeromer v. United States

SUGARMAN, District Judge.

Motion under F.R.Civ.P. 12(b), 28 U.S.C. to dismiss the complaint herein “on the grounds that the Court lacks jurisdiction over the subject matter because the complaint does not show that a claim for refund of the taxes sought to be recovered in this suit was filed within two years of the date of payment of the tax as required by Section 322(b) of the Internal Revenue Code of 1939 [26 U.S.C. § 322(b)].”

The complaint and moving affidavit show that Joseph Jeromer, plaintiff’s *240late husband, died on June 6, 1948 owing unpaid income taxes for the years 1943, 1944, 1945,…