Case: Gordon K. and Persis G. Brown
Abbreviation: Brown
Decision Date: 1965-07-12
Docket Number: No. 34-65
Citation: 172 Ct. Cl. 676
Volume: 172
Reporter: United States Court of Claims Reports
Court: United States Claims Court
Jurisdiction: United States
Parties: Gordon K. and Persis G. Brown.
Judges: 
Pages: 676–676

Head Matter:
No. 34-65.
July 12, 1965
Gordon K. and Persis G. Brown.

Opinion:
Tames; income tax; interest. — Plaintiffs sued to recover alleged overpayments of their income taxes for the year 1956. On April 1, 1985, defendant moved the court to dismiss the petition. On July 12,1985, the court issued an order noting that plaintiffs had failed to respond to defendant's April 1, 1965 motion, that the time for so responding had expired, and that it was concluded that plaintiffs' claim was barred by the statute of limitations, 26 U.S.C. §6511 (a) (1954 Code). It was ordered that the petition be dismissed. On December 17, 1965, plaintiffs' motion for relief from the order of July 12,1965, was denied.