Hoffman v. Machiz

THOMSEN, Chief Judge.

Defendant’s motion for summary judgment seeks dismissal of this action for return of alleged overpayment of income taxes for the years 1953 and 1954 because (1) taxpayers made the alleged overpayment not to defendant but to the District Director of Internal Revenue for the District of Tennessee, and (2) the instant suit was not commenced within the limitation period specified in sec. 3772(a) of the 1939 Code, 26 U.S.C.A. § 3772(a) and sec. 6532(a) of the 1954 Code, 26 U.S.C.A. § 6532(a). The controlling facts are not disputed.

Plaintiffs were when this suit was filed and…