District Court, D. Maryland September 11, 1959, Civ. No. 9143 (Stewart v. Fox)

THOMSEN, Chief Judge.

Defendant has moved to dismiss this action for return of alleged overpayment of income taxes because (1) taxpayer did not file timely claims for refund, and (2) the alleged overpayment was not made to defendant (the present district director) but to the collector who was in office in *358,1949 and 1950.