UNITED STATES v. LEASE

No. 273, Docket 28879.

346 F.2d 696 (1965)

UNITED STATES of America, Plaintiff-Appellee, v. Joseph G. LEASE, Defendant-Appellant.

United States Court of Appeals Second Circuit.

Decided June 9, 1965.


Attorney(s) appearing for the Case

Thomas H. Baer, Asst. U. S. Atty. (Robert M. Morgenthau, U. S. Atty. for Southern Dist. of New York, David E. Montgomery, Asst. U. S. Atty., on the brief), for appellee.

Robert Polstein, New York City (Jerome R. Halperin, New York City, of counsel), for appellant.

Before MOORE, KAUFMAN and HAYS, Circuit Judges.


MOORE, Circuit Judge.

After investigation in 1945 and 1946 into the fiscal affairs of Joseph G. Lease, the Internal Revenue Service advised Lease that it had determined a tax deficiency for 1943 and 1944, with penalties (1) for fraud in each year and (2) for failing to file a return for 1944. After consultation with IRS in 1949 Lease consented to the assessment of a deficiency against him for those years. Accordingly, assessments...

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