Union Commerce Bank, of the Estate of Freeman Smith, Deceased v. United States

Union Commerce Bank, as executor of the estate of Freeman A. Smith, appeals from the judgment of the District Court partially dismissing its complaint seeking a refund of federal estate taxes for failure to comply with the statute of limitations set forth in 26 U.S.C. § 6532(a). The decision of the District Court is reported in 463 F.Supp. 842 (1978).

After the Bank filed a federal estate tax return and paid the tax due reported therein, the Internal Revenue Service issued a notice asserting a deficiency of $20,531.27, which the Bank paid on April 28, 1972. On September 15, 1972, the Bank…