District Court, E.D. Pennsylvania April 23, 1959, Civ. A. No. 21609 (Ries v. United States)

STEEL, District Judge.

The sole issue is whether fraud penalties assessed and paid under § 293(b) of the I.R.C. of 1939 should be refunded 1. The income tax deficiencies upon which the penalties are based have been paid and no recovery of them is sought. Jurisdiction rests upon 28 U.S.C. § 1346(a) d).

During 1947 through 1950 inclusive, Charles A. Ries (herein “Charles”) and Joseph E.