United States Court: U.S. 1st Circuit Court of Appeals Docket: 10-2151 Opinion Date: August 19, 2011 Judge: Lynch Areas of Law: Government & Administrative Law, Tax Law The executor paid estate taxes in October, 2003, and filed the estate tax return in September, 2004, but the IRS denied a second extension request and he did not file an amended return and refund request for overpaid estate taxes in the amount of $237,813.48 until September, 2007. [read post]