The Commissioner of Internal Revenue sought to protect its claim against the Estate of Bishop H. Y. Tookes, deceased, for income taxes of the decedent by a transferee assessment of something over $100,000 against the appellant, the widow of the deceased. In a suit brought by the holder of a mortgage given by the appellant, the District Director of Internal Revenue intervened. Upon foreclosure sale there was a realization of $2,-788.47 in excess of the amount payable to the holder of the mortgage. This amount was paid to the District Director and applied by him upon the transferee assessment. The appellant filed a claim for refund to contest the validity of the *399 transferee assessment. The claim was rejected and suit was brought in the district court. The district court held that the suit could not be maintained for the refund of a partial payment of a tax assessment. The suit was dismissed.

It is here urged by the appellant that the facts here present take the case out of the rule announced in the Flora opinions. 1 We are in agreement with the district court that the Flora rule is applicable and controlling.

The judgment of the district court is Affirmed.