Loew's Theatres, Inc.

On May 2,1975 the court issued the following order :

Before CoweN, Chief Judge, Davis and Kashiwa, Judges.

“This tax refund case comes before the court on defend*944ant’s motion for summary judgment, which contends, that the court lacks jurisdiction over plaintiff’s claim because the petition for refund was not filed in timely fashion in this court. Upon consideration of defendant’s motion and plaintiff’s opposition, the court finds:

“(1) Plaintiff, a New York corporation, was engaged during the period in question in various business activities, many of which stemmed from its merger in 1969 with P.…