Henry N. Walkden v. United States

In this case, where an estate tax was paid in December of 1951 by the executor of a decedent’s will which had been duly admitted to probate, but was superseded by a second or later will, admitted to probate on April 16, 1953, and subsequently sustained as valid in litigation, District Judge Paul Jones held that the three-year statute of limitation began to run against the claim for refund of the estate tax paid by the executor of the first will from April 16, 1953, and that the claim for refund made by the executor of the second will was barred because not made until June of 1956 — more than…