Bruce K. Price, as Administrator of the Estate of A. M. Price, Deceased v. United States

GEWIN Circuit Judge ’. . , . , The complaint m this case was hied on March 29, 1957, at the request of the Commissioner of Internal Revenue of the United States, to recover income taxes, penalties, and interest assessed for the years 1944-1947 inclusive against the estate of A. M. Price, deceased. 1 2Assess-ments totaling $148,595.05, 2 which were based upon the alleged fraud of the deceased taxpayer in failing to report income for the above mentioned years, were made by the Commissioner on April 10, 1951. On April 16, 1951, notices and demands for payment of the amounts of these assessments…