District Court, D. Montana February 27, 1969, No. 1637 (Doughty v. United States)

ORDER AND OPINION

RUSSELL E. SMITH, Chief Judge.

In this action for a tax refund the parties have, by a stipulation which contains the agreed facts, submitted two issues to the Court.

I.

Whether the Court has jurisdiction to consider the claim of a'person who did not, prior to the commencement of this action, file a claim for refund with the Internal Revenue Service.