Indiana National Corp. v. United States

ENTRY

BARKER, District Judge.

This matter comes before the court on the defendant’s motion for partial dismissal of this action for the recovery of federal corporate income tax.1 Oral argument was heard on this motion on February 12, 1990.

In its motion, the United States asks this court to dismiss the plaintiffs’ refund claims for the years 1967 and 1970 on the ground that these claims were not timely filed. “A timely, sufficient claim for refund is a jurisdictional prerequisite to a refund suit.” Martin v. United States, 833 F.2d 655, 658-659 (7th Cir.1987) (citations omitted). The parties…