Case: Michael A. Roman and Lucretia C. Roman, h/w
Abbreviation: Roman
Decision Date: 1979-09-21
Docket Number: No. 187-79T
Citation: 221 Ct. Cl. 863
Volume: 221
Reporter: United States Court of Claims Reports
Court: United States Court of Claims
Jurisdiction: United States
Parties: Michael A. Roman and Lucretia C. Roman, h/w
Judges: Before Friedman, Chief Judge, Kashiwa and Kunzig, Judges.
Pages: 863–864

Head Matter:
No. 187-79T.
September 21, 1979
Michael A. Roman and Lucretia C. Roman, h/w
Donald LaBarre, Jr., attorney of record for plaintiffs.
Israel D. Shetreat, with whom was Assistant Attorney General M. Carr Ferguson, for defendant. Theodore D. Peyser, of counsel.
Before Friedman, Chief Judge, Kashiwa and Kunzig, Judges.

Opinion:
This case comes before the court on defendant's motion to dismiss for want of jurisdiction over the subject matter. Plaintiffs allege in their petition that they filed a claim for refund of income taxes paid for the calendar year 1972 and that this claim was denied on May 5, 1977. The petition was filed in this court on May 9, 1979.
Since this suit was not brought within the two-year period allowed by section 6532(a)(1) of the Internal Revenue Code for filing refund suits, the court lacks jurisdiction to entertain it. Taylor v. United States, 215 Ct. Cl. 1017 (1978).
Defendant's motion to dismiss is granted and the petition is dismissed.