United States Court of Federal Claims September 12, 2002, No. 2-293 T (Walther v. United States)

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United States · · · 12-09-2002

ORDER

MILLER, Judge.

At issue in this case is whether plaintiffs claim for a tax refund is barred under the two-year statute of limitations set forth in § 6532(a)(1) of the Internal Revenue Code (the “I.R.C.

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