Esther E. Grant and Dorothy Ebersbach, Co-Executrices of the Estate of Charles Ebersbach, Deceased v. Harry F. Busey, Collector of Internal Revenue

McALLISTER, Circuit Judge.

Charles Ebersbach, appellants’ decedent, was a partner in the firm of Ebers-bach Construction Company. The partnership reported its income on a fiscal year basis, from October 1 to September SO. Mr. Ebersbach died on August 9, 1943. His executrices included in his final income tax return for the period January 1, 1943, to August 9, 1943, the date of his death, the distributive share of the partnership income, which was determined on September 30, 1943; and they paid the income tax thereon.

Subsequently, claiming that they had erroneously filed such tax return, and…