Dunigan v. United States

WHALEY, Judge.

This case involves the question of recoupment of an overpayment of an estate tax. The defendant has demurred to the petition on the ground that the refund claims were not timely.

The alleged facts show that in 1928 the Commissioner of Internal Revenue asserted certain deficiencies in income tax against David J. Dunigan for the years 1922, 1923, and 1924. In that year Dunigan filed a petition with the Board of Tax Appeals for a redetermination of the deficiencies for the years 1922 and 1923. Dunigan died on the 24th of September 1928, leaving a will, and the Probate Court…