Memorandum of Disapproval of Bill for the Relief of Duncan and Marjorie Moore.

I AM WITHHOLDING my approval from H. R. 11156, "For the relief of Duncan Moore and his wife, Marjorie Moore."

The bill would provide that, notwithstanding any statutory period of limitation, refund or credit shall be made or allowed to Duncan Moore and his wife, Marjorie Moore, South Bend, Indiana, of any overpayment of income taxes made by them for the taxable year 1949, if claim therefor is filed within one year after the date of enactment.

The records of the Internal Revenue Service show that, on March 14, 1953, the taxpayers filed a timely claim for refund of income tax for 1949 based upon the exclusion from gross income of certain disability payments under section 22 (b) (5) of the Internal Revenue Code of 1939. This claim was disallowed by the Service on March 19, 1954, and the taxpayers did not contest the disallowance of their claim by filing suit in court within the two-year period prescribed by law.

In 1957, the Supreme Court of the United States decided that disability payments of the type involved in this case were excludable from gross income. At this time the statute of limitations barred refunds to Mr. and Mrs. Moore and to a substantial number of other taxpayers similarly situated.

I have signed into law the Technical Amendments Act of 1958 which contains general legislation designed to grant nondiscriminatory relief to all taxpayers in the same situation as Mr. and Mrs. Moore. Since general relief is now available, this private relief bill is no longer necessary.

DWIGHT D. EISENHOWER