Hart v. United States

This case is before the court on cross-motions for summary judgment. Taxpayer seeks a refund of income taxes paid in calendar years 1967 and 1968, based on a credit for foreign taxes. The issue is whether plaintiffs claim for refund was timely filed. Defendant contends that the election or choice to claim a credit for payment of foreign taxes under Internal Revenue Code section 901(a) must be made within three years from filing of the return (or two years from payment, if later), as required by Code section 6511(a); plaintiff argues that section 6511(d)(3)(A), providing a special ten year…