Mitchell v. Westover

MATHES, District Judge.

Plaintiff administrator seeks recovery from the Collector on two claims for refund with interest of alleged estate-tax overpayment. Int.Rev.Code, §§ 3771, 3772, 26 U.S.C.A. §§ 3771, 3772. Both parties have filed motions for summary judgment. Federal Rules of Civil Procedure, rule 56 (a, b), 28 U.S.C.A. The material facts as disclosed by the pleadings and pre-trial stipulations are not in dispute.

On October 3, 1947, plaintiff filed his estate tax return and paid the amount shown to be due. Credit was not claimed in the return for amounts previously remitted to the…