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POWELL v. GRANQUIST

No. 7837.

146 F.Supp. 308 (1956)

Grace M. POWELL, Executrix of the Estate of O. E. Powell, Deceased, Plaintiff, v. Ralph C. GRANQUIST, District Director of Internal Revenue, Defendant.

United States District Court D. Oregon.

November 13, 1956.

Attorney(s) appearing for the Case

Arthur D. Jones, Frederick A. Jahnke, Portland, Or., for plaintiff.

C. E. Luckey, U. S. Atty., Edward J. Georgeff, Asst. U. S. Atty., Portland, Or., Allen A. Bowden, Gilbert E. Andrews, Sp. Assts. to Atty. Gen., for defendant.

CLARK, District Judge.

This is a civil action to recover certain sums assessed as penalties for failure to file tax returns and declarations of estimated tax, and for underestimate of estimated tax. The taxpayer, O. E. Powell, died shortly after this suit was instituted and the executrix of the estate was substituted as party plaintiff.

The taxpayer received taxable income for the years 1937 through 1945, but filed...

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