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What is Estate Tax Refund Claim Dispute about?

This document is a court opinion regarding an estate executor, Giles Miller, seeking a refund of estate taxes paid. Miller argued the estate was entitled to a refund on three bases: 1) a formal refund claim was filed within the statutory period; 2) an informal refund claim was filed within the period; or 3) the IRS should be equitably estopped from denying the refund. The IRS argued Miller

Author

Scribd Government Docs

Language

EN