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BERLIN v. COMMISSIONER OF INTERNAL REVENUE

No. 339.

59 F.2d 996 (1932)

BERLIN v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

June 20, 1932.

Attorney(s) appearing for the Case

Gilbert & Gilbert, of New York City (A. S. Gilbert and Jerome E. Malino, both of New York City, of counsel), for petitioner.

G. A. Youngquist, Asst. Atty. Gen. (Sewall Key, and John H. McEvers, Sp. Assts. to Atty. Gen., E. C. Crouter and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, both of Washington, D. C., and Maxwell M. Mahany, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C., of counsel), for respondent.

Before MANTON, SWAN, and CHASE, Circuit Judges.

SWAN, Circuit Judge.

The deficiency assessment involved in this appeal represents a 25 per cent. penalty, amounting to $3,354.64, which the Commissioner assessed against the taxpayer for the tardy filing of his income tax return for the year 1924. The penalty is claimed by virtue of section 1003 of the Revenue Act of 1924 (43 Stat. 339, 26 USCA § 98). This reads in part as follows:

"In case of any failure to make and file a return or list within the time...

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