Court of Appeals for the Ninth Circuit January 19, 1960, 16183_1 (George Olshausen v. Commissioner of Internal Revenue)

ORR, Circuit Judge.

For failure to file declarations of estimated tax for the years 1952 and 1953, the Commissioner of Internal Revenue pursuant to § 294 of the Internal Revenue Code of 1939, 26 U.S.C.A. § 294, assessed additions to petitioner’s tax as penalties for said failure

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******and also for substantial underestimate of estimated tax.