Court of Appeals for the Federal Circuit January 4, 1996, 95-5065 (Glenwood Cooperative, Inc. v. United States)

BRYSON, Circuit Judge.

The issue in this tax case is whether appellant Glenwood Cooperative, Inc., filed its claim for a refund of taxes within the period specified in the pertinent statute of limitations. The Court of Federal Claims concluded that it did not.

Glenwood Cooperative, Inc. v. United States,

32 Fed.Cl. 568 (1995). We agree, and we therefore affirm.