Pierce Rosenberg, of the Estate of Benjamin Rosenberg v. United States

CASTLE, Circuit Judge.

This is an appeal from a judgment of the District Court dismissing an action brought by the plaintiff-appellant, Pierce Rosenberg, Executor of the Estate of Benjamin Rosenberg, against the government for refund of an alleged overpayment of estate tax. The alleged overpayment results from a deficiency assessment made by the Commissioner of Internal Revenue on the basis that the commuted value of payments under an employee’s pension plan insurance policy is a part of the decedent’s estate. The taxpayer paid the assessment. His claim for refund was denied and he brought…