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OLSHAUSEN v. C. I. R.

No. 16183.

273 F.2d 23 (1959)

George OLSHAUSEN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

Rehearing Denied January 19, 1960.

Attorney(s) appearing for the Case

George Olshausen, San Francisco, Cal., for appellant.

Charles K. Rice, Asst. Atty. Gen., Helen A. Buckley, Lee A. Jackson, I. Henry Kutz, Karl Schmeidler, Attorneys, Department of Justice, Washington, D. C., for respondent.

Before HEALY, ORR and HAMLIN, Circuit Judges.

ORR, Circuit Judge.

For failure to file declarations of estimated tax for the years 1952 and 1953, the Commissioner of Internal Revenue pursuant to § 294 of the Internal Revenue Code of 1939, 26 U.S.C.A. § 294, assessed additions to petitioner's tax as penalties for said failure1 and also for substantial underestimate of estimated tax.2 The Tax Court sustained the findings of the Commissioner and...

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