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

No. 20131.

320 F.2d 811 (1963)

In re ESTATE of R. L. ADAME, Deceased, Consuelo C. Adame, Individually and Executrix, and Consuelo C. Adame, Surviving Wife, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fifth Circuit.

July 24, 1963.

Attorney(s) appearing for the Case

Hume Cofer, John D. Cofer, Douglass D. Hearne, Cofer, Cofer & Hearne, Austin, Tex., for petitioners.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Dept. of Justice, Crane C. Hauser, Chief Counsel, Rollin H. Transue, Atty., I. R. S., John M. Brant and Joseph Howard, Attys., Dept. of Justice, Washington, D. C., for respondent.

Before HUTCHESON, Circuit Judge, LUMBARD, Chief Judge, and BROWN, Circuit Judge.

LUMBARD, Chief Judge.

This appeal questions whether the deceased taxpayer's failure to declare as income monies he diverted to himself from school funds which he controlled can be considered as having been done with willful and fraudulent intent to evade taxes as the Tax Court held, 37 T.C. 807 (1962), although it was settled law at the times in question, 1948 through 1953, that money so illegally diverted was not taxable income. We...

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