CHEMICAL BANK NEW YORK TRUST COMPANY v. United States

MANSFIELD, District Judge.

In this action by taxpayer’s estate against the Government for refund of income taxes paid by the taxpayer totalling $6,610.93 plus interest, the parties have cross-moved for summary judgment pursuant to Rule 56, F.R.Civ.P. Jurisdiction is premised on Title 28 U.S. C. § 1346(a) (1). Disposition of the motions requires a determination as to the time when the tax was deemed “paid” within the meaning of Title 26 U.S.C. § 6511, which limits the time within which a refund or credit claim may be filed. We hold that the refund claim was barred for the reason that it was not…