RICHARDSON v. SMITH

No. 13798.

301 F.2d 305 (1962)

E. Stanley RICHARDSON, Rommel Wilson and George M. Clarke, Executors of the Estate of Gertrude Rommel Wilson, Deceased, Appellants, v. Francis R. SMITH, Individually and as Former Collector of Internal Revenue for the First District of Pennsylvania.

United States Court of Appeals Third Circuit.

Decided March 28, 1962.

Rehearing Denied May 4, 1962.


Attorney(s) appearing for the Case

Logan Morris, Philadelphia, Pa. (Nesbit, Morris, Pugh & Noonan, Philadelphia, on the brief), for appellants.

Alan D. Pekelner, Department of Justice, Washington, D. C. (John B. Jones, Jr., Acting Asst. Atty. Gen., Lee A. Jackson, I. Henry Kutz, Attys., Department of Justice, Washington, D. C., Drew J. T. O'Keefe, U. S. Atty., on the brief), for appellee.

Before GOODRICH, McLAUGHLIN and KALODNER, Circuit Judges.


PER CURIAM.

This is an action for the recovery of federal estate taxes. The defense is the statute of limitations of the Internal Revenue Code of 1939, which requires claims for refund to be presented to the Commissioner within three years after payment.1 The taxpayers filed a federal estate tax return for their decedent and paid the amount they figured to be due. This return was examined by an agent of the Commissioner who claimed a deficiency...

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