Glenwood Cooperative, Inc. v. United States

OPINION

BRUGGINK, Judge.

This is an action for a tax refund. Defendant has filed a motion to dismiss for lack of jurisdiction. It is based on the assertion that the claim for refund was untimely filed. After considering the written and oral arguments of the parties, the court concludes for the following reasons that the motion is due to be granted.

BACKGROUND1

Glenwood Cooperative, Inc. is a Louisiana agricultural cooperative engaged in sugar refining. Prior to 1983, its tax year ended on March 31. Consistent with that accounting practice, it filed a tax return for the period ending March 31,…