Fletcher

This rather colorful tax case comes before the court on defendant’s motion to dismiss and plaintiffs cross-motion for summary judgment. Plaintiff, the sole beneficiary of the estate of her late husband, seeks the recovery of taxes allegedly overpaid by the estate due to an assumption later proved false. Defendant maintains that the court lacks jurisdiction because of plaintiffs failure previously to file an administrative claim for refund under I.R.C. §7422(a); the Government says, in addition, that it is now far too late to remedy this defect since the limitation periods prescribed by I.R.C.…