Leisenring v. United States

GREEN, Judge.

The plaintiffs are executors of the estate of Daniel B. Wentz, deceased, who died February 8,1926.

This suit is brought upon what the plaintiffs claim to be an account stated for $34,-814.04 due the deceased. The evidence shows that the Commissioner, on May 15, 192,4, signed a schedule of refunds and credits which showed an overpayment of $77,338.94 on the taxes of the deceased for 1919, of which $34,814.04 was credited in the same schedule against that amount of an additional assessment for 1917. The additional tax for 1917 had been assessed in time, but collection was barred by…