Court of Appeals for the Seventh Circuit June 25, 1997, 96-3199 (Bcs Financial Corporation v. United States)

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United States · · · 25-06-1997

POSNER, Chief Judge.

The district court dismissed this suit for a refund of federal income tax because the taxpayer had failed to file a timely claim with the Internal Revenue Service. See 930 F.Supp. 1273 (N.D.Ill.1996).

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