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

No. 17930.

316 F.2d 97 (1963)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESTATE of Oscar WEINREICH, Deceased, et al., Respondents. Geraldine Snyder WEINRICH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

April 3, 1963.


Attorney(s) appearing for the Case

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Stephen B. Wolfberg and C. Moxley Featherstone, Department of Justice, Washington, D. C., for petitioner-respondent.

George T. Altman, Beverly Hills, Cal., for respondent-petitioner.

Before CHAMBERS and HAMLIN, Circuit Judges, and CRARY, District Judge.


CRARY, District Judge.

The question involved in this consolidated proceeding is whether the mitigation provisions of §§ 1311-1315 of the Internal Revenue Code of 1954 permit assessment and collection of certain deficiencies which would otherwise be barred by the statute of limitations.

The relevant facts are established by stipulation of the parties (pages 33 through 39, Tr. of R.) and pertinent matters set...

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