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IN RE MURPHY'S ESTATE

No. 13648.

297 F.2d 489 (1961)

In re ESTATE of Harriet Long MURPHY, Deceased. Zachariah BELCHER, Jr., et al., Executors, Appellants v. UNITED STATES of America and John E. Manning, Former Collector of Internal Revenue.

United States Court of Appeals Third Circuit.

Decided December 27, 1961.

Rehearing Denied February 1, 1962.

Attorney(s) appearing for the Case

Joseph M. Nolan, Newark, N. J. (Martin Clinton Conant, Newark, N. J., on the brief), for appellant.

R. Michael Duncan, Washington, D. C. (David M. Satz, Jr., U. S. Atty., Newark, N. J., Louis F. Oberdorfer, Asst. Atty. Gen., Meyer Rothwacks, C. Guy Tadlock, Attorneys, Department of Justice, Washington, D. C., on the brief), for appellee.

Before GOODRICH, STALEY and GANEY, Circuit Judges.

PER CURIAM.

This is a suit to recover estate taxes paid during the year 1950. It involves the question whether the taxpayer's claim is barred by the three-year limitation period contained in section 910 of the Internal Revenue Code of 1939, 26 U.S.C.A. § 910. The district court held that it was. D.C., 191 F.Supp. 698 (D.N.J.1961). The Government concedes that, if In re Tindle's Estate, 59 F.Supp. 667

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