CAMPBELL v. COMMISSIONER OF INTERNAL REVENUE

No. 302, Docket 29034.

343 F.2d 462 (1965)

ESTATE of Ira A. CAMPBELL, Deceased, Donald Cameron and Lucian J. Clarke, Executors, and Estate of Zella Fay Campbell, Deceased, Lucian J. Clarke, Administrator, c.t.a., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Second Circuit.

Decided March 31, 1965.


Attorney(s) appearing for the Case

Folger Brink, New York City (Earl Q. Kullman, New York City, of counsel, Kirlin, Campbell & Keating, New York City, on the brief), for petitioners.

Thomas L. Stapleton, Atty., Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and Robert N. Anderson, Attys., Dept. of Justice, Washington, D. C., of counsel), for respondent.

Before LUMBARD, Chief Judge, MOORE and MARSHALL, Circuit Judges.


PER CURIAM:

The executors of the estate of Ira and the administrator, c. t. a. of the estate of Zella Campbell, petition for the review of a decision by the Tax Court upholding an assessment by the Commissioner of income tax deficiencies on the Campbells' joint returns for the tax years 1950 and 1951. The Commissioner also assessed additions to the Campbells' tax liability for these years as a penalty for their failure to file declarations of estimated tax for 1950...

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