Oliver Wendell Holmes, Jr.

“ That statute provides that 'all claims for the refunding of any internal tax alleged to have been erroneously or illegally assessed or collected' under the above-mentioned § 29 of the Act of June 13, 1898, 'or of any sums alleged to have been excessive, or in any manner wrongfully collected under the provisions of said Act may be presented to the Commissioner of Internal Revenue on or before the first day of January, nineteen hundred and fourteen, and not thereafter.' By § 2 payment of claims so presented is directed. ”

“ On July 1, 1902, Coleman was dead but his debts had not been paid, the year allowed for the proof of claims against his estate had not expired, and the expenses of administration had not been ascertained. ”