York

Taxes; income tax; limitations on credit or refund. — On October 21,1976 the court entered the following order.

Before SkeltoN, Judge, Presiding, Nichols and Kashiwa, Judges.

“This tax case is before us on defendant’s motion to dismiss. On March 10, 1975, plaintiffs filed income returns for their calendar years 1963-69. For 1963-66, they show that withholding exceeded their tax liability for those years, which they now seek to recover by credit against other tax liability. Defendant says the limitations on credit or refund in Section 6511 of the Internal Bevenue Code, 26 U.S.C. § 6511, bar this…