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C. I. R. v. ESTATE OF LEYMAN

Nos. 15653 and 15732.

344 F.2d 763 (1965)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESTATE of Harry Stoll LEYMAN, Deceased, Harry S. Leyman, Jr., Executor, Respondent. ESTATE of Harry Stoll LEYMAN, Deceased, Harry S. Leyman, Jr., Executor, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Sixth Circuit.

March 29, 1965.

Attorney(s) appearing for the Case

Argued by Norman Sepenuk, Dept. of Justice, Washington, D. C., John B. Jones, Jr., Acting Asst. Atty. Gen., Lee A. Jackson, Joseph M. Howard, Attys., Dept. of Justice, Washington, D. C., on the brief, for Commissioner of Internal Revenue.

Argued by William R. Seaman, Cincinnati, Ohio, Sherman E. Unger, Ronald E. Heinlen, Cincinnati, Ohio, on the brief, Frost & Jacobs, Cincinnati, Ohio, of counsel, for estate of Harry Stoll Leyman, etc.

Before PHILLIPS and EDWARDS, Circuit Judges, and PRETTYMAN, Senior Circuit Judge.

PRETTYMAN, Senior Circuit Judge.

These are petitions to review a decision of the Tax Court of the United States, which held fraud in an estate tax case and adjudged additional taxes and fraud penalties to be due. Decedent was a business man of wide interests. His executor is his son. The estate tax return was timely filed and showed a tax due in the sum of $2,046,158.28, which was paid in full. As the result of a mathematical error on the return, an additional tax...

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