Ferrando

A former newsboy who sold papers at the very corner where stands the building in which this Court sits in San Francisco, and who is now one of the appellants in the instant case—

A handwritten check with a false typewritten date—

An admittedly defective Federal estate tax return filed “just under the wire” before its due date—

These are some of the highlights disclosed by the record in these two appeals.

1. Statement of the Case

These are appeals from final judgments, entered on June 22, 1956, holding that the appellants, plaintiffs below, take nothing by their complaints, which sought the recovery of penalties collected by the appellee in connection with Federal estate taxes pursuant to the provisions of 26 U.S.C.A. § 3612 (d) (1), 1940 Edition, infra.

Notices of appeal were filed on July 17, 1956.

2. Statement of Facts

(a) Estate of Ferrando [No. 15256]

The appellants Marguerite Ferrando, hereinafter Mrs. Ferrando and Fred Ferrando, hereinafter Fred, are the surviving spouse and the son, respectively, of Mario Ferrando, who died in San Francisco, California, on April 20, 1947.

Within a few days after the death of Mario Ferrando, the appellants employed Lloyd J.…