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RAU'S ESTATE v. C. I. R.

No. 16823.

301 F.2d 51 (1962)

ESTATE of Walter F. RAU, Sr., Deceased, Raymond J. Shorb, Administrator with the Will Annexed, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

Rehearing Denied May 11, 1962.

Attorney(s) appearing for the Case

Ellsworth T. Simpson, Nylen, Gilmore & Simpson, Washington, D. C. (Thomas H. Werdel, Bakersfield, Cal., of counsel), for petitioner.

Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Moshe Schuldinger, Attys., Dept. of Justice, Washington, D. C., for respondent.

Before BARNES and KOELSCH, Circuit Judges, and YANKWICH, District Judge.

KOELSCH, Circuit Judge.

This is a petition by Raymond J. Shorb, as administrator with the will annexed of the estate of Walter F. Rau to review a decision of the Tax Court of the United States determining a deficiency in the income tax of Walter F. Rau for the years 1942 through 1947, with the addition of 50 per cent to the tax for fraud for each of those years, assessed pursuant to the provisions of section 293 (b) of the Internal Revenue Code of 1939, 26 U.S.C.A...

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