St. Joseph Lead Co. v. United States

PALMIERI, District Judge.

Plaintiff has brought this motion for summary judgment; defendant has cross-moved for an order dismissing the amended complaint to the extent that it seeks a refund in excess of a stated amount. The single disputed issue is whether plaintiff’s amended claim for refund for the year 1949, filed after the expiration of the applicable period of lim*638itations on refund claims for that year,1 ;sets forth new grounds unrelated to those previously advanced in the timely filed original claim for refund.2 See United States v. Andrews, 1938, 302 U.S. 517, 58 S.Ct. 315, 82 L.Ed.…