Puschelberg

Income tax; claims for refund; limitation of actions.— Plaintiffs sued to recover income taxes claimed to have been overpaid for the years 1951 and 1952 on proceeds from the sale or transfer of substantial rights in certain patents owned by them on the ground that by virtue of the Act of June 29, 1956, 70 Stat. 404, plaintiffs were given the right to treat such income as capital gain rather than as ordinary income for income tax purposes. Defendant contended that on the authority of the court’s order in Walter v. United States, 158 Ct. Cl. 701, the claims for refund were untimely because they…