ESTATE OF DUTTENHOFER v. COMMISSIONER OF INTERNAL REVENUE

No. 18804.

410 F.2d 302 (1969)

ESTATE of Frank DUTTENHOFER, Deceased, Albert J. Uhlenbrock and William Duttenhofer, Co-Executors, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Sixth Circuit.

April 29, 1969.


Attorney(s) appearing for the Case

Robert O. Leming, Cincinnati, Ohio (Rolf, Dolle, Rueger, Mongan & Leming, Cincinnati, Ohio, Robert O. Leming, on the brief), Cincinnati, Ohio, of counsel, for petitioners.

Stephen Hutzelman, Dept. of Justice, Washington, D. C. (Richard M. Roberts, Acting Asst. Atty. Gen., Lee A. Jackson, Crombie, J. D. Garrett, Michael B. Arkin, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before EDWARDS, CELEBREZZE and COMBS, Circuit Judges.


PER CURIAM.

On consideration of the briefs and records filed in the above-styled appeal, and the memorandum opinion of the Tax Court, filed December 13, 1967, 49 T.C. 200, we affirm the judgment of the Tax Court.

In this case there was a delay of over five months in the filing of the estate tax return beyond the 15-month period allowed by statute. The Tax Court found on the facts in this case that neither the litigation in which...

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