THOMAS v. MERCANTILE NAT. BANK AT DALLAS

No. 14328.

204 F.2d 943 (1953)

THOMAS v. MERCANTILE NAT. BANK AT DALLAS.

United States Court of Appeals Fifth Circuit.

June 18, 1953.


Attorney(s) appearing for the Case

Walter Akerman, Jr., Special Asst. to the Atty. Gen., Ellis N. Slack, Charles S. Lyon, Assts. Atty. Gen., H. Brian Holland, Helen Goodner, Harold H. Bacon, Special Assts. to the Atty. Gen., Frank B. Potter, U. S. Atty. and Tom M. Shaw, Asst. U. S. Atty., Dallas, Tex., for appellant.

Iverson Walker, Paul Carrington and Edward L. Wilson, Dallas, Tex., Carrington, Gowan, Johnson, & Walker, Dallas, Tex., for appellee.

Before HUTCHESON, Chief Judge, and RUSSELL and STRUM, Circuit Judges.


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 States1 contends, the taxpayer was four days late in filing its...

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