United States v. Estate of Kenneth L. Shepard, Milo J. Shepard, and Milo J. Shepard, Carl P. Shepard and Elsie M. Shepard, Legatees

In this action by the United States to recover unpaid income taxes for the year 1947, the sole issues relate to whether the assessment of the taxes, and this action for their collection, were timely. We agree with the district court that they were, and affirm the judgment with one minor modification.

The decedent, Kenneth Li Shepard, filed his 1947 federal income tax return 'on April 15, 1948, showing a gross income of $36,216.90'. On March 14, 1951, taxpayer was notified by so-called ninety day letter of a $2,577.01 deficiency, resulting from his failure to return an additional $10,000 of…