Case Name: ESTATE of Gust Marion PETERSON, Deceased, Mary E. Peterson, Executrix, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE
Court: United States Court of Appeals for the Eighth Circuit
Jurisdiction: United States
Decision Date: 1955-10-11
Citations: 229 F.2d 741
Docket Number: No. 15377
Parties: ESTATE of Gust Marion PETERSON, Deceased, Mary E. Peterson, Executrix, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 229
Pages: 741–741

Head Matter:
ESTATE of Gust Marion PETERSON, Deceased, Mary E. Peterson, Executrix, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE.
No. 15377.
United States Court of Appeals Eighth Circuit.
Oct. 11, 1955.
Daniel Stubbs, Alliance, Neb., for petitioner.
H. Brian Holland, Asst. Atty. Gen., for respondent.

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.