Court of Appeals for the Second Circuit July 14, 1952, 22319_1 (Singer v. Shaughnessy, Collector of Internal Revenue)

CHASE, Circuit Judge.

The plaintiff, as executrix of the estate of her husband, L. W. Singer, who died on August 21, 1944, filed an estate tax return and paid the tax computed thereon. Thereafter, she filed a timely claim for the refund of part of the tax so paid.