National Newark & Essex Bank v. United States

Plaintiff executors seek a refund of $37,450.85, pins interest, allegedly constituting an overassessment of estate taxes levied upon the estate of William Clark Symington, deceased. The central question is whether plaintiffs, before suing in this court, filed a valid administrative claim for refund, as required by 26 U.S.C § 7422(a) (1964). As that statute directs, a suit for refund cannot be maintained in this court unless and until a claim for refund has been duly filed with the Internal Eevenue Service. Rosengarten v. United States, 149 Ct. Cl. 287, 181 F. Snpp. 275, cert. denied, 364 U.S.…