Estate of Gust Marion Peterson, Deceased, Mary E. Peterson v. Commissioner of Internal Revenue

Decision of Tax Court, 23 T.C. 1020, reversed and case remanded to said Court with directions to enter a decision that there has been an overpayment of estate tax in the amount of $467.72, which amount was paid within three years pri- or to the mailing of the notice of deficiency. 26 U.S.C.A. (I.R.C.1939) § 912.