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MAIDMAN v. COMMISSIONER

Docket No. 48636.

14 T.C.M. 235 (1955)

T.C. Memo. 1955-74

William Maidman and Ada Maidman v. Commissioner.

United States Tax Court.

Filed March 31, 1955.

Attorney(s) appearing for the Case

Joseph J. Lyman, Esq., 1424 K Street, N. W., Washington, D. C., for the petitioners. Charles M. Greenspan, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined that an addition to the tax for 1948 in the amount of $1,493.63 was due under section 294(d) (2) of the Internal Revenue Code because of a substantial understatement of Declaration of Estimated Tax. The issues for decision are whether this addition to the tax can be avoided by a showing that the understatement was due to reasonable cause and not...

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