Estate of Gust Marion Peterson, Deceased, Mary E. Peterson, Executrix, Petitioner, v. Commissioner of Internal Revenue, 229 F.2d 741 (8th Cir. 1955)

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U.S. Court of Appeals for the Eighth Circuit - 229 F.2d 741 (8th Cir. 1955) October 11, 1955

Petition to review decision of The Tax Court of the United States.

Daniel Stubbs, Alliance, Neb., for petitioner.

H. Brian Holland, Asst. Atty. Gen., for respondent.

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 prior to the mailing of the notice of deficiency. 26 U.S.C.A. (I.R.C.1939) § 912.

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