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ESTATE OF MAZZONI v. COMMISSIONER

Docket Nos. 4823-67, 4824-67.

29 T.C.M. 624 (1970)

T.C. Memo. 1970-144

Estate of Josephine Mazzoni, Deceased, Peter Mazzoni, Executor, and Peter Mazzoni v. Commissioner. Charles J. Runzo and Lena Runzo v. Commissioner.

United States Tax Court.

Filed June 8, 1970.

Attorney(s) appearing for the Case

Edmund W. Ridall, Jr., and G. Gray Garland, Jr. 308 Frick Bldg., Pittsburgh, Pa., for the petitioners. Cecil H. Hass, Gary L. Stansbery, and John T. Tissue, for the respondent.

Supplemental Memorandum Opinion

TANNENWALD, Judge:

In connection with the Rule 50 proceeding, it appears that our prior Memorandum Opinion, dated February 10, 1970 ([Dec. 29,954(M)] T.C. Memo. 1970-37), did not determine whether the 1956 joint Federal income tax return of Charles and Lena Runzo was timely filed and whether the fraud penalty for that year should attach to the entire tax liability or the amount...

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