ERWIN v. CRANQUIST

No. 15620.

253 F.2d 26 (1958)

Warde H. ERWIN and Mary Lou Erwin, Appellants, v. Ralph C. CRANQUIST, District Director of Internal Revenue, Appellee.

United States Court of Appeals Ninth Circuit.

Writ of Certiorari Denied May 19, 1958.


Attorney(s) appearing for the Case

Warde H. Erwin, Portland, Or., for appellants.

Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, A. F. Prescott, Marvin W. Weinstein, John McGarvey, Attorneys, Department of Justice, Washington, D. C., C. E. Luckey, U. S. Atty., Edward J. Georgeff, Asst. U. S. Atty., Portland, Or., for appellee.

Before HEALY, POPE and LEMMON, Circuit Judges.


Writ of Certiorari Denied May 19, 1958. See 78 S.Ct. 997.

PER CURIAM.

Appellants sued to recover various penalties assessed against them, including one for failure to file a declaration of estimated tax on time. The basis for this claim is that § 58 Title 26 U.S.C. (1939 R.C.), requiring declaration of estimated tax by individuals, is unconstitutional and void, as is also that part of § 294 of the same Code...

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