Cecil E. Daniel and Ann M. Daniel v. United States

This appeal is taken from the judgment of the District Court dismissing appellants-taxpayers’ suit for refund on the ground that the Court was without jurisdiction to consider the claim. The District Court found that the Government had mailed a notice of disallowance of the refund to taxpayers in July, 1962, and that the present suit not having been instituted until January, 1968, was barred by the two-year statute of limitations under 26 U.S.C. § 6532(a) (1).

Whether or not the notice of disallowance was mailed to taxpayers is a question of fact which cannot be disturbed on appeal unless the…