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COATES v. COMMISSIONER

Docket No. 50977.

14 T.C.M. 1091 (1955)

T.C. Memo. 1955-280

Gordon R. Coates and Thelma B. Coates v. Commissioner.

United States Tax Court.

Filed October 18, 1955.

Attorney(s) appearing for the Case

Otto R. Erker, Esq., Ambassador Building, St. Louis, Mo., for the petitioners. Hunter D. Heggie, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

BRUCE, Judge:

The respondent determined a deficiency of $135.56 in the income tax of petitioners for the taxable year 1950 which petitioners do not contest. He further determined that petitioners were liable for an addition to tax in the amount of $2,462.25 for failure to file a declaration of estimated tax for 1950. The only question presented is whether petitioners are liable for the addition to tax.

Findings...

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