Ardell H. Nelson and Mary M. Nelson v. United States

TATE, Circuit Judge:

The taxpayers, husband and wife, appeal from the dismissal of their claim for a federal income tax refund. 1 The district court held that the taxpayers’ claim for refund of overpayment of taxes for the 1974 tax year — which was sought on the basis of a carryback of a net operating loss for the 1977 tax year — was not timely. The court so held (as had the Commissioner) because the administrative claim for refund, filed June 5, 1981, was made later than “the 15th day of the 40th month [i.e., by April 15, 1981] ... following the end of the taxable year [i.e., 1977] of the net…