Edward S. Canton and Sigfrid Canton v. United States

Taxpayers have taken this timely appeal from final order dismissing taxpayers’ suit for refund of overpayment of income taxes for the years 1954 and 1955 upon the Government’s motion to dismiss upon the ground that the taxpayers’ refund claim was not timely filed. The facts, the issues, and the basis of decision are fully set out in Judge Larson’s opinion reported at 265 F.Supp. 1018. Judge Larson, in his well-reasoned opinion, has clearly demonstrated the invalidity of the taxpayers’ basic contentions to the effect (1) the decision in Tellier v. Commissioner of Internal Revenue, 2 Cir., 342…