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Rosenbaum v. Commissioner of Internal Revenue

December 15, 1937

HERMAN R. ROSENBAUM, SUCCESSOR TRUSTEE TO CENTRAL REPUBLIC BANK & TRUST COMPANY, SUCCESSOR TRUSTEE TO CHICAGO TRUST COMPANY, TRUSTEE, SHEPARD'S MICHIGAN AVENUE ADDITIONS NO. 2 AND NO. 3, TRUST NO. 2030, PETITIONER,
v.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT



Petition for review of order of the United States Board of Tax Appeals.

Before EVANS and SPARKS, Circuit Judges.

Per Curiam.

Now this day come the parties by their counsel and present and file a stipulation to remand this cause to the United States Board of Tax Appeals, which said stipulation is in the words and figures following, to wit:

"Whereas, the United States Board of Tax Appeals, by final decision dated April 24, 1936, entered the following order:

Pursuant to the determination of the Board, as set forth in its report promulgated April 22, 1936, it Ordered and Decided: That there are deficiencies, together with penalties, as follows:

Year Deficiency Penalty

1928 $1,705.67 $426.42

1929 $2,840.31 $710.08

1930 $1,691.85 $422.96

Whereas, Herman R. Rosenbaum, successor trustee above, has filed a petition for review by this Court of said decision of the Board; and

Whereas, there is hereto attached and made a part hereof, a certificate of the Clerk of the United States Board of Tax Appeals containing a statement of the case and showing that the appeal was duly taken by the said Herman R. Rosenbaum, successor trustee above, in order to show the jurisdiction of this Court; and

Whereas, Herman R. Rosenbaum, successor trustee above, has offered to pay $1,000 to the Collector of Internal Revenue in full satisfaction of the Taxpayer's liability concerning the calendar years 1928, 1929 and 1930, the taxpayer to pay his costs on review; and

Whereas, the said offer has been accepted on behalf of the Attorney General of the United States; and

Whereas, the said $1,000 has been paid by him, Herman R. Rosenbaum, successor trustee above, to the Collector of Internal Revenue, and, accordingly, the case is now fully compromised and settled, ...


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