W. A. Schemmer Limestone Quarry, Inc. v. United States

HANSON, District Judge.

This is an income tax refund case which raises a procedural problem. The applicable statutes are Sections 6532(a)(1) and (4) and 6511(a). These in part state:

Ҥ 6532. Periods of limitations on

suits

“(a) Suits by taxpayers for refund.—

“(1) General rule. — No suit or proceeding under section 7422(a) for the recovery of any internal revenue tax, penalty, or other sum, shall be begun before the expiration of 6 months from the date of filing the claim required under such section unless the Secretary or his delegate renders a decision thereon within that time, nor after the…