Hampton v. United States

In her individual capacity and as executrix of the estate of her deceased husband, plaintiff brings this action to re*427cover federal income taxes paid for the calendar years ending December 31, 1983, and December 31, 1964. The issue we are called upon to decide is whether the statute of limitations generally applicable to tax refund claims applies to claims for refund filed pursuant to § 692 of the Internal Revenue Code of 1954. The case is before us on the parties’ motions for summary judgment; the pertinent and controlling facts are not in dispute.

Plaintiff is the widow of Colonel Frederick…