1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 18 T.C.M.
  5. 18 T.C.M. 1108 (1959)
 

MILLER v. COMMISSIONER

Docket No. 61194.

18 T.C.M. 1108 (1959)

T.C. Memo. 1959-228

Bernard Miller and Shirley B. Miller, Husband and Wife v. Commissioner.

United States Tax Court.

Filed November 30, 1959.

Attorney(s) appearing for the Case

Bernard Miller, pro se, 137 Russell Rd., West Newton, Mass. Chester M. Howe, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

Respondent determined deficiencies in additions to tax as follows:

                 Additions to tax — I. R. C. 1939
  Year    Sec. 294(d)(1)(A)    Sec. 294(d)(2)

  1952.............    $173.41    $115.60

The issues are (1) whether petitioners' failure to file a declaration of estimated tax was due to reasonable cause and not willful neglect; (2) whether an addition...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases