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STEPHAN v. COMMISSIONER OF INTERNAL REVENUE

No. 13824.

197 F.2d 712 (1952)

STEPHAN et ux. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Fifth Circuit.

June 24, 1952.

Attorney(s) appearing for the Case

Jesse H. Oppenheimer, San Antonio, Tex., for petitioners.

Howard P. Locke, Ellis N. Slack, A. F. Prescott, Richard D. Harrison, Sp. Assts. to Atty. Gen., Theron Lamar Caudle, Asst. Atty. Gen., Charles Oliphant, Chief Counsel, Claude R. Marshall, Sp. Atty., Bureau of Internal Revenue, Washington, D. C., for respondent.

Before HOLMES, STRUM, and RIVES, Circuit Judges.

RIVES, Circuit Judge.

On petition for review of a decision of the Tax Court reported as 16 T.C. 1157, a single question is presented for decision, viz.:

Whether the addition of the full 10% penalty provided by Section 294(d) (1) (B) of the Internal Revenue Code1 for the failure to pay the estimated tax was prevented by the filing of the final return two months after the estimated declaration.

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