found for his name." "He was an Indian monk from around 400BC." "He broke away from his monastery to study the way of enigmas." "Two years later, he was executed for murder." "You wanna know how they caught him?" "He confessed." "Emily Gray." "Nemesis claimed, just like all the other mysteries of life, the murder in his confession could be understood through the contemplation of riddles." "In the years after his death a game was developed by his followers." "The players solved riddles and wrote their answers on the temple of prayer." "One day, if they were diligent, it was said they'd go to write their answers on the wall, only this time they would find a riddle waiting there instead." "The final enigma." "And if they solvedfinal analysis be determined in the light of the facts as they exist at the time it is filed. Thus, if no return was filed prior to the filing of a claim for refund, the two-year period of limitation is applicable in determining the timeliness of the claim. However, if a return was filed prior to the filing of a claim for refund, the three-year period of limitation governs.


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Based on the facts in the instant case, a refund of any overpayment of tax for the year 1951 is barred since the return, which also constitutes a claim, was not filed within three years from the presumptive date of payment, March 15, 1952. The returns for the years 1952 and 1953 were filed within three years of the presumptive