Arthur E. Evans Trust v. United States

This is a suit by plaintiff, Arthur E. Evans Trust, by its trustees J. W. Loos, J. W. Hilbert, and Sally A. Loos, for *100refund of federal income taxes erroneously paid and illegally and erroneously assessed and collected. The sole question is whether certain claims filed were timely. Upon cross-motions for summary judgment filed by plaintiff and defendant, we hold for the defendant, allowing its motion for summary judgment and denying plaintiff’s cross-motion for summary judgment.

The facts are undisputed. Arthur E. Evans died on July 24, 1958, leaving a will which divided his residuary estate…