Bankers Trust Company and Charles C. Link, Jr., Co-Executors of the Estate of Mae Moffat, Deceased v. United States

ANDERSON, Circuit Judge:

Mae Moffat died on January 31, 1962, and her executors, Bankers Trust Company and Charles C. Link, Jr., filed the required estate tax return with a remittance of $523,598.78 on April 26, 1963. On January 24, 1966, the executors received a statutory notice of deficiency ■based on the disallowance of charitable deductions taken by the estate for certain trusts established by the decedent. The deficiency was paid on April 22, 1966 and a claim for refund filed on October 26, 1966. When no action was taken on the claim by the Commissioner, the executors commenced the…