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TAMELING v. COMMISSIONER OF INTERNAL REVENUE

No. 315.

43 F.2d 814 (1930)

TAMELING et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

July 21, 1930.

Attorney(s) appearing for the Case

Van Doren, Conklin & McNevin, of New York City (William R. Conklin and Edward S. Bentley, both of New York City, of counsel), for petitioners.

G. A. Youngquist, Asst. Atty. Gen., and Sewall Key and John Vaughan Groner, both of Washington, D. C. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Stanley Suydam, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.

Before MANTON, L. HAND, and SWAN, Circuit Judges.

L. HAND, Circuit Judge.

On March 15, 1918, Tameling, the taxpayer, filed a "tentative" income tax return for the year 1918, and paid one-fourth of the amount therein shown to be due. On June sixteenth of the same year he filed a final return which disclosed about half as much income as the "tentative" return, and at the same time he paid the unpaid balance of the amount so returned. He was assessed on September 19, 1919, for the amount shown in the "tentative" return...

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