Note 3

"3.  Estimated tax was paid with an extension request." (Two versions of IRS Form 4768)

See $70,051

The $70,050 overpayment disappears with the two versions of the estate tax return extension request and the two versions of the estate tax return. One version says $175,000 was paid to the IRS on June 11, 1992 and one version says $119,000 was paid to the IRS on June 11, 1992.