BARTON v. C. I. R.

No. 17782.

424 F.2d 1295 (1970)

Jack J. and Esther L. BARTON, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Seventh Circuit.

Rehearing Denied April 24, 1970.


Attorney(s) appearing for the Case

Jack J. and Esther L. Barton, pro se.

Johnnie M. Walters, Asst. Atty. Gen., Tax Division, Lee A. Jackson, William A. Friedlander, Richard Farber, Attys., Dept. of Justice, Washington, D. C., for appellee.

Before CUMMINGS and KERNER, Circuit Judges, and MORGAN, District Judge.


PER CURIAM.

This case was decided in the Tax Court on stipulated facts and is presented here on briefs without oral argument. It involves the validity of a deficiency assessment of $1,266.88 and a five per cent negligence addition thereto (involving no intent to defraud), under 26 U. S.C. § 6653(a), imposed by respondent against petitioners for calendar 1965. The agreed facts are fully stated in the Memorandum Opinion of the Tax Court, designated

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