ESTATE OF GUST MARION PETERSON, DECEASED, MARY E. PETERSON, EXECUTRIX, PETITIONER,
v.
COMMISSIONER OF INTERNAL REVENUE
ESTATE OF GUST MARION PETERSON, DECEASED, MARY E. PETERSON, EXECUTRIX, PETITIONER,
COMMISSIONER OF INTERNAL REVENUE
229 F.2d 741
United States Court of Appeals for the Eighth Circuit (1955)
Positive Treatment
Cited by 1 case
Opinion of the Court
PER CURIAM.
Decision of Tax Court, 23 T.C. 1020, reversed and case remanded to said Court with directions to enter a decision that there has been an overpayment of estate tax in the amount of $467.72, which amount was paid within three years pri-or to the mailing of the notice of deficiency. 26 U.S.C.A. (I.R.C.1939) § 912.