Stevens v. United States

OPINION and ORDER OF DISMISSAL

HOGAN, District Judge.

The defendant, United States of America, has filed a motion to dismiss the complaint in this case. The complaint asserts a claim for refund of some two thousand dollars in income taxes paid by the plaintiffs for the taxable calendar year 1958. For calendar year 1961 the plaintiffs sustained a net operating loss of some ten thousand dollars, available for carry-back purposes to calendar 1958, entitling plaintiffs, according to their claim, to a refund on their 1958 Income Tax Return of that approximate two thousand dollars.

Plaintiffs’ 1961…