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COMMISSIONER OF INTERNAL REVENUE v. ACKER

No. 13.

361 U.S. 87 (1959)

80 S.Ct. 144

4 L.Ed.2d 127

COMMISSIONER OF INTERNAL REVENUE v. ACKER.

Supreme Court of United States.

Decided November 16, 1959.

Attorney(s) appearing for the Case

Ralph S. Spritzer argued the cause for petitioner. With him on the brief were Solicitor General Rankin, Assistant Attorney General Rice and Robert N. Anderson.

Fred N. Acker, respondent, argued the cause and filed a brief pro se.

MR. JUSTICE WHITTAKER delivered the opinion of the Court.

This case presents the question whether, under the Internal Revenue Code of 1939, the failure of a taxpayer to file a declaration of estimated income tax, as required by § 58,1 not only subjects him to the addition to the tax prescribed by § 294 (d) (1) (A) for failure to file the declaration, but also subjects him to the further...

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