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LEE v. COMMISSIONER OF INTERNAL REVENUE

No. 15512.

227 F.2d 181 (1955)

W. Frank LEE, Jr., as Administrator of the Estate of W. Frank Lee, Deceased, and Anne H. Lee, surviving wife, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fifth Circuit.

Rehearing Denied February 10, 1956.

Attorney(s) appearing for the Case

Richard Steele, New York City, for petitioners.

H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Sp. Asst. to Atty. Gen., Carolyn R. Just, Atty., R. P. Hertzog, Asst. Chief Counsel, Internal Revenue Service, Rollin H. Transue, Sp. Atty., Washington, D. C., for respondent.

Before HUTCHESON, Chief Judge, and BORAH and CAMERON, Circuit Judges.

HUTCHESON, Chief Judge.

This appeal from unreported decisions and orders of the Tax Court involves deficiencies in income taxes and fraud penalties1 determined by the commissioner to be due for the fiscal years ended February 28, 1942 to February 28, 1950, on account of income tax liabilities of W. Frank Lee, who died March 15, 1950. It also involves a penalty for the delinquent filing of taxpayer's return for the fiscal year 1947.

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