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MILLER v. COMMISSIONER

Docket No. 32890.

11 T.C.M. 684 (1952)

Henry G. Miller and Margaret V. Miller v. Commissioner.

United States Tax Court.

Entered June 27, 1952.

Attorney(s) appearing for the Case

Kent H. Meyers, Esq. and Gordon F. Basler, Esq., 2021 N. B. C. Bldg., Cleveland. Ohio, for the petitioners. Charles R. Hembree, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined for 1948 a deficiency in income tax of $1,274.10 and an addition thereto of $690.05 under section 294 (d) (1) (A) and (d) (2) based on the petitioners' failure to file a declaration of estimated tax and a substantial underestimate of estimated tax. The only issue for decision is whether the Commissioner erred in adding to the income of the petitioners...

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