Thomas v. Mercantile Nat. Bank at Dallas

STRUM, Circuit Judge.

This is an action to recover an overpayment of federal estate tax, erroneously collected. The United States admits the overpayment, but resists restitution on the ground that the taxpayer is barred by 26 U.S.C.A. § 910, which fixes a three year period of limitation for such claims. The specific question before us is whether or not, as the United States 1 contends, the taxpayer was four days late in filing its claim for refund.

After the executors of the estate of Gloria D. Foster, deceased, paid the estate tax due according to their computation, an internal revenue agent…