Estate of Gust Marion Peterson, Deceased, Mary E. Peterson v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Eighth Circuit
Estate of Gust Marion Peterson, Deceased, Mary E. Peterson v. Commissioner of Internal Revenue, 229 F.2d 741 (8th Cir. 1955)
Per Curiam

Estate of Gust Marion Peterson, Deceased, Mary E. Peterson v. Commissioner of Internal Revenue

Opinion

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

Reference

Full Case Name
ESTATE of Gust Marion PETERSON, Deceased, Mary E. Peterson, Executrix, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE
Cited By
2 cases
Status
Published