Garvin v. United States

This is a claim for refund of income taxes withheld from earnings of plaintiff during the years 1945, 1946 and 1947. Plaintiff filed neither an income tax return nor claim for refund for the periods mentioned above until June 1, 1951, when Treasury Department forms 1040 (A) were filed with the Collector of Internal Revenue, Chicago', Illinois. The Collector thereupon advised plaintiff that section 322' (b) (1) precluded any refund. The petition was filed in this court on November 6,1952 and defendant has moved to dismiss.

The controlling provision of the Internal Revenue Code in the instant…