(refund suit filed by estate dismissed due to lack of jurisdiction; estate had litigated issue in Tax Court which involved same tax liability and estate is precluded by res judicata from re-litigating issue in District Court).
(refund suit filed by estate dismissed due to lack of jurisdiction; estate had litigated issue in Tax Court which involved same tax liability and estate is precluded by res judicata from re-litigating issue in District Court).