Blair v. United States Ex Rel. Birkenstock

delivered the opinion of the Court.-

In 1920, Margaret Murphy, testatrix of respondents, paid without protest, to the Collector of Internal Revenue at Philadelphia, the sum of $88,956.92 as income tax for the year 1919. On May 18, 1923, a claim was filed with the Commissioner of Internal Revenue, for a, refund of $35,054.85 as an overpayment of her taxes for 1919. On May 19, 1924, the Commissioner signed a “ schedule of overassessment and allowance of abatement, credit and refund,” in the amount claimed, and gave certain instructions to the Collector with respect to it. On a statement from the…