At pre-trial conference, pursuant to Rule 16 Federal Rules of Civil Procedure, 28 U.S.C.A., held in this cause on May 7, 1958, it was determined that two issues were involved: (a) Whether the plaintiff's failure to file a declaration of estimated tax for the year 1951 was due to reasonable cause and not to willful neglect, and that hence the Commissioner abused his discretion in assessing the penalty...
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