Show REFUNDING op OF TAXES following recent decisions tn in the supreme court of the united states in the cases 0 of the union trust company et at al bors versus wardell collector anc ana executor versus doyle collector the statement was published that it would not dot be necessary estates to ole life claims lor for refunds to welch they were entitled under suan decisions the existing regulations provide tor for the refunding ot of estate taxes only upon the filing of a claim or by the taxpayer it will therefore t be necessary for all taxpayers who are entitled to a refund of estate taxes by reason or of the above e en n on form claim should be filed with the celletto colle cellec ciot to for the district wherein the tax was paid tor for transmittal to the office of 0 f tile the commissioner of internal I 1 revenue tor for appropriate action section revised statutes as amended by section 1316 of the revenue act of 1921 provides that all claims tor for the refunding or crediting of any internal revenue tax alleged to have been erroneously or illegally assessed or collected must be presented to the commissioner of internal revenue f within f four ur years next after payment of such tax consequently estate taxes affected liy by the above decisions can only be refunded provided a claim a filed within four years next after afier th the payment of such taxes j |