Canton v. United States

MEMORANDUM

LARSON, District Judge.

Taxpayers Edward S. Canton and Sigfrid Canton instituted this action for refund of income taxes paid for the years 1954 and 1955. In October, 1965, they filed a claim for refund and, upon disallowance, commenced this suit in November, 1966. Defendant United States has moved to dismiss the action as barred by the statute of limitations. The pertinent statute is 26 U.S.C. § 6511(a), (b):

“(a) Period of limitation on filing claim. — Claim for credit or refund of an overpayment of any tax imposed by this title in respect of which tax the taxpayer is required to…