JULY 30 (legislative day, JULY 27), 1953.-Ordered to be printed Mr. LANGER, from the Committee on the Judiciary, submitted the following REPORT [To accompany H. R. 812] The Committee on the Judiciary, to which was referred the bill (H. R. 812) for the relief of the estate of Mrs. India Taylor Palmi Stevenson, having considered the same, report favorably thereon, without amendment, and recommends that the bill do pass. PURPOSE The purpose of the proposed legislation is to allow credit or refund of any overpayment of tax made by Mrs. India Taylor Palmi Stevenson for the taxable year ended December 31, 1929, if claim therefor is filed by the estate within 1 year from the date of the enactment of this act. STATEMENT Records of the Bureau of Internal Revenue disclose that the Internal Revenue agent in charge of the Dallas Division of the Bureau of Internal Revenue addressed a letter on June 29, 1932, to Mrs. Stevenson advising her that a recomputation of her income-tax liability for 1929 disclosed an overassessment of $14,797. 47. That agent suggested that Mrs. Stevenson execute and file an agreement accepting the proposed overassessment to permit an early disposition of her case. The Bureau of Internal Revenue further advised that it is impossible to determine with certainty whether such an agreement was ever filed, since those records have been destroyed under authority of law. On April 1, 1935, Mrs. Stevenson did file a claim for refund of the amount of the overassessment as determined by the agent. Since her claim was not filed within 2 years after payment of the tax, its allowance was prohibited by section 322 of the Revenue Act of 1929, and it was therefore rejected. The Treasury Department in its report on the instant bill states in part as follows: The Department is convinced that the granting of special relief to taxpayers who have not filed claims within the time prescribed by law for refund of taxes erroneously collected is generally a discrimination against other taxpayers. However, special circumstances such as appear in this case may warrant excep tions to the general rule. Here the taxpayer was clearly entitled to a refund of the erroneous collection. This fact was known to both the taxpayer and the Bureau of Internal Revenue, and it is not absolutely certain whether any demand for such a refund was timely made. In view of the fact that the taxpayer was entitled to a refund of the erroneous collection, the committee is in agreement with the Treasury Department that this claim should be favorably considered. The committee therefore recommends favorable consideration of this bill H. R. 812. Attached hereto and made a part of this report is the report of the Treasury Department submitted in connection with the instant bill and other evidentiary data submitted on behalf of the claimant. HON. CHAUNCEY W. REED, Chairman, Committee on the Judiciary, TREASURY DEPARTMENT, House of Representatives, Washington, D. C. MY DEAR MR. CHAIRMAN: Further reference is made to your letter dated February 16, 1953, in which you request a report of the facts and a statement of the views of the Treasury Department regarding H. R. 812 (83d Cong., 1st sess.), entitled "A bill for the relief of the estate of Mrs. India Taylor Palmi Stevenson.' The bill would allow credit or refund of any overpayment of tax by this taxpayer for the taxable year ended December 31, 1929, if claim therefor is filed within 1 year from its enactment. From the available records of the Bureau of Internal Revenue it appears that the internal-revenue agent in charge of the Dallas division addressed a letter on June 29, 1932, to Mrs. Stevenson advising her that a recomputation of her income tax liability for 1929 disclosed an overassessment of $14,797.47. He suggested that she execute and file an agreement accepting the proposed overassessment to permit an early disposition of her case. It is impossible to determine with certainty whether such an agreement was ever filed, since those records have been destroyed under authority of law. On April 1, 1935, Mrs. Stevenson did file a claim for refund of the amount of the overassessment as determined by the agent. Since this claim was not filed within 2 years after payment of the tax, its allowance was prohibited by section 322 of the Revenue Act of 1928, and it was therefore rejected. The Department is convinced that the granting of special relief to taxpayers who have not filed claims within the time prescribed by law for refund of taxes erroneously collected is generally a discrimination against other taxpayers. However, special circumstances, such as appear in this case, may warrant excep tions to the general rule. Here the taxpayer was clearly entitled to a refund of the erroneous collection. This fact was known to both the taxpayer and the Bureau of Internal Revenue, and it is not absolutely certain whether any demand for such a refund was timely made. Accordingly, the Treasury Department does not object to the granting of the refund proposed in this bill. However, the Department does oppose the pay ment of any interest on the amount to be refunded, and urges that the bill be amended to provide, as is the usual rule, that no interest shall be paid. The Director, Bureau of the Budget, has advised the Treasury Department that there is no objection to the presentation of this report. Very truly yours, M. B. FOLSOM, Acting Secretary of the Treasury. THE STATE OF TEXAS, LAST WILL AND TESTAMENT County of Bexar, ss: Know all men by these presents, That I, India T. Stevenson, of the State and county aforesaid, being of sound and disposing mind and memory and above the age of 21 years, do make and publish this my last will and testament, hereby revoking any and all wills by me at anytime heretofore made. First: I direct that all my just debts shall be paid. Second: I give, devise, and bequeath to J. X. May and Cleo May, his wife, share and share alike, all of my estate, both real and personal and wherever situated, in fee simple and without remainder to anyone. Third: I hereby constitute and appoint J. X. May independent executor of my said will and direct that no bond shall be required of him and that no action shall be had in the county court in relation to the settlement of my estate other than the probating and recording of this my will, and the return of statutory inventory, appraisement, and list of claims of said estate. Fourth: In the event of the death of the said J. X. May, then, and in that event, I hereby constitute and appoint his wife, Cleo May, independent executrix of my said estate and direct that no bond shall be required of her and that no action shall be had in the county court in relation to the settlement of said estate other than the probating and recording of this my will, and the return of statutory inventory, appraisement, and list of claims of said estate. This I make and publish as my last will hereunto signing and subscribing my name this the 14th day of November 1949 in the presence of Muriel Merrit and Claudia Cartwright and Mrs. Helen Wasaff who attest the same at my request. INDIA T. STEVENSON. The above instrument was now here published as her last will and signed and subscribed by India T. Stevenson, the testatrix, in our presence and we, at her request, in her presence, and in the presence of each other sign and subscribe our names thereto as attesting witnesses. In the Matter of the Estate of India T. Stevenson, Deceased On this the 25th day of March A. D. 1952, came on to be heard the application for the probate of the last will and testament of said deceased and for letters thereon, filed herein on the 12th day of March A. D. 1952, by J. X. May. And it appearing to the court that legal notices of the filing of said application have been issued and posted in the manner and for the length of time required by law and no one came to contest same; and it further appearing from the testimony of one of the subscribing witnesses to said will, sworn to and subscribed in open court and filed herein, that said India T. Stevenson, deceased, died in the county of Bexar, in the State of Texas, where her residence and principal estate was situated, on the 21st day of November A. D. 1951 that this court has jurisdiction of the estate; that 4 years have not elapsed since her decease, prior to the said application; that said deceased, at the time of executing said will, was over 21 years of age, and of sound mind; that said will was executed with the formalities and solemnities and under the circumstances required by law to make it a valid will, and that such will has not been revoked by said testatrix that the said J. X. May named in said will as independent executor thereof without bond, and is not disqualified by law. It is therefore ordered and decreed by the court that said will is hereby proven and established as the last will and testament of said India T. Stevenson, deceased, and that J. X. May named in said will be appointed independent executor of said will and estate without bond as directed in the will of said testatrix and that Lillian Powell and M. R. Luter and Henrietta Wolma, three discreet and disinterested persons, are appointed appraisers of said estate, and that the clerk of this court issue warrant of appraisement to each of said appraisers. It is further ordered by the court that letters testamentary upon said will and estate of India T. Stevenson, deceased, be, and the same are hereby, granted to the said J. X. May upon taking the oath as required by law, and that the clerk is further required to issue letters testamentary in accordance with this order to the said J. X. May when he shall have qualified according to law. CHARLES W. ANDERSON, County Judge, Bexar County, Tex. CERTIFICATE THE STATE OF TEXAS, County of Bexar, ss: I, Fred Huntress, clerk of the county court of Bexar County, Tex., do hereby certify that the foregoing is a true and correct copy of last will and testament and order probating will. In cause No. 77,306, in the matter of the estate of India T. Stevenson, deceased, as the same appears of record in the probate minutes of Bexar County, Tex. Witness my hand and seal of said court at my office in San Antonio, Tex., this the 27th day of March A. D. 1952: [SEAL] FRED HUNTRESS, Deputy. Mrs. INDIA T. STEVENSON, Menger Hotel, San Antonio, Tex. TREASURY DEPARTMENT, MY DEAR MRS. STEVENSON: Reference is made to your letter to the President, dated May 8, 1950, which has been referred to this office for consideration. You state that you overpaid your 1929 income-tax liability by $14,797.47, that you were never advised to file a claim for refund, and that you were not notified that your claim would be barred by the statute of limitations. You further state that you filed a claim for refund on April 1, 1935. On June 29, 1932, as you mention, the internal-revenue agent in charge advised you by letter that recomputation of your 1929 income-tax liability disclosed an overassessment of $14,797.47. Under section 322 of the Revenue Act of 1928 the allowance of a credit or refund is prohibited after 2 years from the time the tax is paid unless before the expiration of such period a claim therefor is filed by the taxpayer. On April 1, 1935, you filed a claim for refund. Since your claim was filed more than 2 years from the time the tax was paid the claim was rejected. There is no provision of law under which the Bureau of Internal Revenue would be authorized to allow your claim. Very truly yours, FRED S. MARTIN, 83D CONGRESS 1st Session } SENATE REPORT No. 788 HARRY CLAY MAULL, JR. JULY 30 (legislative day, JULY 27), 1953.-Ordered to be printed Mr. LANGER, from the Committee on the Judiciary, submitted the following REPORT [To accompany H. R. 2396] The Committee on the Judiciary, to which was referred the bill (H. R. 2396) for the relief of Harry Clay Maull, Jr., having considered the same, reports favorably thereon, with an amendment, and recommends that the bill do pass. AMENDMENT On page 1, line 5, strike the figures "FK697573." The purpose of the proposed amendment is to eliminate reference to an insurance policy which is not involved in this claim. PURPOSE The purpose of the proposed legislation is to continue in effect a United States Government life insurance policy issued to Harry Clay Maull, Jr., in the amount of $5,000, if said Harry Clay Maull, Jr., within 60 days after the date of enactment of this act files an application requesting renewal and tenders the appropriate premiums. therefor. STATEMENT Harry Clay Maull, Jr., served in the United States Army during the First World War and was released from active duty on December 31, 1920. Effective July 1, 1927, he applied for and was granted $5,000 United States Government life insurance on the 5-year level-premiumterm plan, which policy is still in effect. He also applied for and was granted an additional amount of $5,000 United States Government life insurance on the same plan effective August 1, 1928. He renewed |