The respondent determined a deficiency of $32,193.52 in the estate tax liability of the estate of Albert A. Hansen.
Several issues were raised, but all have been settled by stipulation except the petitioner's right to a refund of an overpayment of $483.33. This right is contested on the ground that a claim for refund, sufficient under the statute, was not filed within three years after payment of the estate tax.
FINDINGS OF FACT.
The facts were stipulated...
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