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IN RE FISK'S ESTATE

No. 11685.

203 F.2d 358 (1953)

In re FISK'S ESTATE. FISK v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Sixth Circuit.

April 16, 1953.

Attorney(s) appearing for the Case

Robert W. Tripp, Detroit, Mich., Robert W. Tripp, Detroit, Mich., Albert W. Dimmers, Hillsdale, Mich., on the brief, for petitioner.

George F. Lynch, Washington, D. C., Charles S. Lyon, Ellis N. Slack, Robert N. Anderson, and Walter Ackerman, Jr., Washington, D. C., on the brief, for respondent.

Before ALLEN, MARTIN and MILLER, Circuit Judges.

ALLEN, Circuit Judge.

The sole question presented is whether the Tax Court erred in imposing a penalty under Internal Revenue Code, Section 3612 (d) (1), 26 U.S.C.A. § 3612(d) (1), for failure to file an estate tax return within the time prescribed by law. The return was due July 21, 1947. It reached the collector's office July 22, 1947.

Respondent stated in open court that it did not rely upon the existence...

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