Bourne v. United States

LITTLETON, Judge.

We are of opinion that the claim for refund in this case was legally sufficient. It was timely filed and under the facts and circumstances we think it was not finally rejected within the meaning of section 3226, Revised Statutes, as amended (26 USCA § 156 and note), until August 9, 1929'. This suit is based upon the items and grounds set forth in the claim and was timely instituted. We find no merit in the contention of the defendant that a valid claim for refund cannot be filed in the ease of an estate tax until the administration expenses claimed have been incurred and…