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RICHARDSON v. SMITH

Civ. A. No. 17122.

196 F.Supp. 432 (1961)

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

United States District Court E. D. Pennsylvania.

July 28, 1961.

Attorney(s) appearing for the Case

Logan Morris, Joseph J. Pugh, John C. Noonan, Philadelphia, Pa., for plaintiff.

Walter E. Alessandroni, U. S. Atty., Philadelphia, Pa., for defendant.

GRIM, District Judge.

This is an action on a claim for refund of federal estate tax. The question now before the court is whether the claim was asserted too late. The applicable statutory provision is § 910 of the Internal Revenue Code of 1939, 26 U.S. C.A. (I.R.C.1939) § 910:

"All claims for the refunding of the tax imposed by this subchapter alleged to have been erroneously or illegally assessed or collected must be presented to the Commissioner...

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