Craiglow

“This case is before the court on defendant’s motion to dismiss plaintiffs’ petition, and upon consideration thereof, together with the briefs of the parties, and without oral argument, the court concludes that the motion of defendant should be granted.

“The facts show that taxpayers filed, for the first time, their individual income tax returns for the calendar years 1970 and 1971 on June 17,1975. The taxpayers’ withholding taxes during those years exceeded their computed income tax liability, resulting in overpayments totaling $8,605. In their returns for 1970 and 1971, taxpayers requested…