General Instrument Corp. v. United States

OPINION AND ORDER

TURNER, Judge.

This opinion addresses defendant’s motion filed July 27, 1992 to dismiss this civil action on the grounds that the applicable statute of limitations had expired prior to the filing of the complaint. We conclude that the motion should be treated as one for summary judgment pursuant to RCFC 56 and that, so considered, the motion should be granted.

I

Plaintiff is an electronics manufacturer. This claim arose from plaintiffs overpayment of federal income taxes. It is undisputed that plaintiff paid $411,512.28 in income taxes for the fiscal year ending February 28,…