Libbie Merlin v. P. K. Sanders, Acting District Director of Internal Revenue and United States of America, Intervener

BORAH, Circuit Judge.

Other questions were involved and decided in the trial court, but the only issues presented by this appeal are restricted to that part of the trial court’s judgment which allowed the United States as intervener to recover from plaintiff taxpayer the sum of $487.08 (plus statutory interest) which it had erroneously refunded to taxpayer on April 18, 1950.

The case was tried on stipulated facts, which for present purposes may be summarized as follows: On March 15, 1948, the taxpayer filed a Declaration of Estimated Tax for the year 1948 showing a total estimated tax of…