Estate of Field v. United States

MURPHY, District Judge.

On this motion, the government seeks dismissal of the complaint pursuant.to Rule 12(b), Federal Rules of Civil Procedure, 28 U.S.C.A. The motion is based upon two sections of the Internal Revenue Codes of 1939 and of 1954, one being a statute of limitations,1 the other a provision that where a taxpayer applies to the Tax Court to review a deficiency determined by the Commissioner of Internal Revenue, he cannot bring an action in the District Court for refund.2 A third ground for the motion, added *78later,3 is the time bar of Section 207 (b) of the Technical Changes Act of…