Grace M. Matteson, as Surviving of the Last Will and Testament of Edward M. Markham v. United States

CLARK, Chief Judge.

Defendant asks us to dismiss as untimely this appeal taken by the plaintiff from the dismissal of her complaint in an action for the refund of estate taxes. Plaintiff's notice of appeal was filed 113 days after the judge had filed a memorandum-decision dismissing the complaint, and 56 days after the entry of a formal judgment to like effect signed by him at defendant’s request. Under F.R.C.P., rule 73(a), her appeal must be taken within 60 days from judgment. In accordance with our decisions, reanalyzed and reappraised by the full court in The F. & M. Schaefer Brewing Co.…