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JAEGER v. COMMISSIONER

Docket No. 51342.

14 T.C.M. 1104 (1955)

T.C. Memo. 1955-285

Clarence Jaeger and Hazel Jaeger v. Commissioner.

United States Tax Court.

Filed October 26, 1955.

Attorney(s) appearing for the Case

Garnet W. Taylor, Esq., Paul Brown Building, St. Louis, Mo., for the petitioners. Richard C. McLaughlin, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

BRUCE, Judge:

The respondent determined a deficiency of $9.54 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 $277.50 for failure to file a declaration of estimated tax for 1950. The only question is whether petitioners are liable for the addition to tax.

Findings of Fact...

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