METZNER, District Judge.
This is an action by the executrices of taxpayer's estate to recover an overpayment of taxes. The government has moved for summary judgment.
The taxpayer remitted estimated tax for the year 1953, in the sum of $49,019.82, as follows: March 1953 — $9,203.97; June 1953 — $27,611.89; September 1953 — $9,203.96. Taxpayer filed her income tax return for 1953 on January 18, 1954, and showed thereon a tax of $39,536.68...
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