ZEDDIES v. C. I. R.

No. 12433.

264 F.2d 120 (1959)

Robert F. ZEDDIES, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE Respondent.

United States Court of Appeals Seventh Circuit.

Rehearing Denied March 30, 1959.


Attorney(s) appearing for the Case

G. Kent Yowell, John J. Yowell, Chicago, Ill., for petitioner.

Charles K. Rice, Asst. Atty. Gen., James P. Turner, Atty., Tax Division, U. S. Dept. of Justice, Washington, D. C., Lee A. Jackson, Robert N. Anderson, Attys., Dept. of Justice, Washington, D. C., for respondent.

Before DUFFY, Chief Judge, and MAJOR and HASTINGS, Circuit Judges.


HASTINGS, Circuit Judge.

Petitioner, Robert F. Zeddies (taxpayer), sought, in this action, to set aside deficiencies in federal income tax and fraud penalties determined by respondent, Commissioner of Internal Revenue (Commissioner), for the tax years 1942 through 1947, as follows:

                                     Addition to Tax
  Year             Deficiency           § 293(b)1
  -------------------------------...

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