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ESTATE OF QUIRK v. C. I. R.

No. 74-1224.

521 F.2d 723 (1975)

ESTATE of Helen Moore QUIRK et al., Plaintiff-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

July 30, 1975.

Attorney(s) appearing for the Case

Hilbert P. Zarky (argued), and D. W. Hunt, Los Angeles, Cal., for plaintiff-appellant.

Scott P. Crampton, Asst. Atty. Gen., Tax Div., Dept. of Justice, Washington, D. C., Emory Langdon, Regional Counsel, Internal Revenue Service, Los Angeles, Cal., Stephen Gelber (argued), Dept. of Justice, Washington, D. C., for defendant-appellee.

Before CHAMBERS, TRASK and KENNEDY, Circuit Judges.

OPINION

PER CURIAM:

This estate tax problem developed after the executor of the estate of Helen Moore Quirk received a statutory notice of deficiency in the estate's tax return in the sum of $135,210, and an additional penalty assessment of 50 percent of the underpayment for alleged fraud. Internal Revenue Code of 1954, section 6653(b), 26 U.S.C. §§ 6653(b). A statement was attached which showed the underpayment resulted from the Commissioner's...

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