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STOLTZFUS v. UNITED STATES

Nos. 16774, 17124.

398 F.2d 1002 (1968)

Chris D. STOLTZFUS and Irma H. Stoltzfus, Appellants, v. UNITED STATES of America.

United States Court of Appeals Third Circuit.

Decided July 31, 1968.

Rehearing Denied September 26, 1968.

Attorney(s) appearing for the Case

Richard E. Poole, Potter, Anderson & Corroon, Converse Murdoch, Wilmington, Del., for appellants.

John M. Brant, Dept. of Justice, Tax Division, Appellate Section, Washington, D. C. (Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Joseph M. Howard, Attys., Dept. of Justice, Washington, D. C., on the brief), for appellee; Drew J. T. O'Keefe, U. S. Atty., of counsel.

Before McLAUGHLIN, STALEY and SEITZ, Circuit Judges.

OPINION OF THE COURT

SEITZ, Circuit Judge.

This is an appeal from a judgment of the district court denying appellant's ("taxpayer")1 request for a refund of civil fraud penalties imposed for the taxable year 1954 pursuant to Section 6653 (b) of the Internal Revenue Code of 1954, 26 U.S.C.A. § 6653(b). The district court, sitting without a jury, determined that the government had sustained its burden of proving fraud and...

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