McLeod v. United States

The pro se plaintiffs in this case seek a refund of federal income taxes for 1972 and 1973. The defendant has moved for summary judgment on the ground that the suit is untimely. We agree.

The plaintiffs filed 1972 and 1973 federal income tax returns on April 10, 1978. The tax payments for 1972 consisted of taxes withheld from Mr. William C. McLeod II’s pay and an estimated tax payment he made on August 23, 1973. The tax payments for 1973 similarly consisted of amounts withheld and an estimated tax payment made on January 15, 1974. In each of the tax returns the plaintiffs claimed a refund on…