Belcher v. United States

This is a suit to recover estate taxes paid during the year 1950. It involves the question whether the taxpayer’s claim is barred by the three-year limitation period contained in section 910 of the Internal Revenue Code of 1939, 26 U.S.C.A. § 910. The district court held that it was. D.C., 191 F.Supp. 698 (D.N.J.1961). The Government concedes that, if In re Tindle’s Estate, 59 F.Supp. 667 (E.D.Pa.1945), affirmed by this Court sub nom. Pennsylvania Co. for Insurances on Lives and Granting Annuities v. United States, 3 Cir., 152 F.2d 757 (1946), is still the rule in this Circuit, the district…