Estate of Fink v. United States

RYAN, Circuit Judge.

The plaintiff-appellant, the Estate of Es-siy Fink, brought a refund suit in the district court to recover overpayments made in the tax years 1970-1974. The Tax Court had determined that overpayments existed in Essiy Fink’s account for the years 1970, 1973, and 1974. Additionally, Essiy had filed claims for refunds of amounts paid in 1971 and 1972. The district court granted the government’s motion to dismiss with respect to all of the claims, 653 F.Supp. 368, because Mr. Fink was not the “person who made the overpayment,” and therefore, his estate lacked standing to bring…