PAPA v. C. I. R.

No. 485, Docket 71-1899.

464 F.2d 150 (1972)

Frank C. and Mary PAPA, Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, Second Circuit.

Decided June 13, 1972.


Attorney(s) appearing for the Case

James H. Bozarth, Meyer Rothwacks, Richard W. Perkins, Attys., Dept. of Justice, Scott P. Crampton, Asst. Atty. Gen., for appellant.

Before WATERMAN, HAYS and FEINBERG, Circuit Judges.


WATERMAN, Circuit Judge:

After the Commissioner of Internal Revenue had determined that there were deficiencies in the taxes reported in taxpayers' returns for the taxable years 1954-1959, taxpayer petitioned the Tax Court for redeterminations of the deficiencies in the returns for 1954-1956, and of the accompanying penalties the Commissioner had assessed. The Commissioner appeals from the decision the Tax Court entered, reported, with opinion, at 29 T.C.M. 421.<...

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