The opinion
MANTON, Circuit Judge
(dissenting).
On the facts stated in Judge Swan’s opinion, the unconditional extension to file a return expired April 15, 1925, but a further extension of one month was applied for and granted conditional upon filing- a tentative return and payment of one-fourth of the estimated tax to be paid. This would have extended the time to May 15, 1925. On April 14th, the date of the receipt of knowledge of the grant of this conditional extension, the *998 taxpayer’s accountant filed such a tentative return, with an explanation why he was doing so, showing income of $50,000 .and deductions of the same amount with no tax liability.This was mailed and should have been received on the 15th. The final return was filed within the extended period and the tax paid. There is no evidence whatever to support the conclusion of the Board of Tax Appeals that it was not a'bona fide effort, on short notice, to attend to the filing of the return and paying a tax. Piling tentative returns is allowed.There was reasonable cause shown for the delay. The instructions of the Commissioner in his letter of April 14, 1925, stated that a tentative return might he filed, and by it was meant “a return on the appropriate tax form, showing only the name and address of the taxpayer and the estimated amount, if any, of the tax due.” This was complied with.
There is no justification for the conclusion that the taxpayer willfully failed to make and file a return within the time, and no penalty to the tax should he imposed. .
I therefore dissent.