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estate tax deduction for that liability had been allowed. The
parties did not contest these adjustments. The legislation
negated the effect of the Supreme Court decision. This Court
reasoned that the legislative change was not foreseeable and that
the claim for income tax had been paid in accordance with the law
in effect as of the date of death. We held that the estate was
entitled to deduct, as a claim against the estate, the income tax
paid unreduced by the refund. The Court of Appeals for the
Eighth Circuit reversed, holding that the effect of the
legislation was retroactive and that no deduction was allowable
for the refunded tax.
This case is unlike Estate of Sachs v. Commissioner, supra,
which dealt with a change in income tax resulting from
retroactive legislation, not with the adjustment otherwise
resulting from the examination of the income tax and estate tax
returns. Also, the holding in Propstra v. United States, supra,
cited by petitioner applies where claims are for "sums certain"
as of the date of death. The amount of tax reported on a Federal
income tax return may be challenged by the Commissioner until the
applicable period of limitations has expired. See sec. 6501.
Similarly, the taxpayer may request a refund and, if denied,
pursue judicial remedies. See secs. 6511, 6512, 6532, 7422. The
amount of tax reported, if contested, remains contingent until a
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