Kenneth J. Tobin and Marguerite R. Tobin v. Laurie W. Tomlinson, District Director of Internal Revenue, District Offlorida

RIVES, Circuit Judge.

Kenneth J. Tobin, who will here generally be called the taxpayer, made an assignment of a patent reserving royalties. He filed an income tax return for the year 1951 reporting the royalties for that year as ordinary income. After the enactment of Public Law 629, 84th Cong, 2d Sess., approved June 29, 1956, retroactively amending Section 117 of the Internal Revenue Code of 1939,1 *the taxpayer brought suit to recover a claimed overpayment. Against a defense that the claim was barred by limitations 2 and by failure to file a timely claim,3 the taxpayer contended that the…