Parrott

Appellants filed suit to recover from appellee the sum of $47,609.49, with interest, being the amount of estate taxes alleged to have been illegally collected by appellee from appellants, on the ground that both the assessment and the collection thereof were barred by the statute of limitations.

A general demurrer to the complaint was sustained, appellants failed to plead further, and judgment of dismissal was entered; followed by this appeal.

The facts are not in dispute. The pertinent events, in order of time, are as follows:

March 1, 1922, Mary Emilie Parrott, a resident of the county of San Mateo, state of California, died testate, leaving therein real and personal property.

August 31, 1923, her executors filed federal estate tax return and paid the tax thereon.

August 12, 1925, the Commissioner of Internal Revenue gave notice of a deficiency in the payment of the tax due under the Revenue Act of 1921 ( 42 Stat. 227 ).

October 9, .1925, the executors appealed to the Board of Tax Appeals from the determination of the commissioner.

November 18, 1926, the cause was heard before the Board of Tax Appeals.

June 6, 1927, the Board of Tax Appeals sustained the commissioner’s…