Page:Rohauer v. Friedman.pdf/1

 1939, 26 U.S.C. (1952 ed.) § 3770(c), which provides:

"“Rule where no tax liability. An amount paid as a tax shall not be considered not to constitute an overpayment solely by reason of the fact that there was no tax liability in respect of which such amount was paid.”"

The Tax Court found that the overpayment was made after the mailing of the notice of deficiency but declined to fix the precise date thereof stating that the Court had no jurisdiction over the amount of interest on the overpayment. It seems clear that the date of payment was August 25, 1955, and that interest should run from that date.

The decision of the Tax Court is reversed and the case remanded to the Tax Court for computation pursuant to Rule 50, 26 U.S.C. § 7453.