Armstrong v. United States

Plaintiffs bring this action for a refund of federal income taxes paid in 1972 and 1973. Defendant has made a motion to dismiss on the grounds that the claims for refund were not timely. For the reasons stated, we grant the motion.

Plaintiffs incurred a net operating loss (NOL) for the taxable (calendar) year 1975, and filed their 1975 return on October 13, 1976, after first obtaining extensions. On October 15, 1979, plaintiffs filed amended returns for the years 1972 and 1973, and sought refunds of $12,579 and $916, respectively, attributable to the carryback of the NOL from 1975. The…