Lucy Cocchiara, Wife of and Louis J. Roussel v. United States

GARZA, Circuit Judge:

NATURE OF THE CASE

Plaintiffs, Louis J. Roussel and his wife, Lucy Cocchiara, (hereinafter referred to as “taxpayer”) brought this mitigation action seeking to recover a refund for an overpayment of income taxes for the years 1960-1966. No one disputes that taxpayer made an overpayment for these years. Because of the operation of certain limitations statutes, however, only $228,535 was awarded. See Republic Petroleum Corp. v. United States, 613 F.2d 518 (5th Cir.1980) (holding that taxpayer was precluded by the statute of limitations from recovering the balance of the…