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STEINGOLD v. COMMISSIONER

Docket No. 66852.

18 T.C.M. 592 (1959)

T.C. Memo. 1959-134

Israel Steingold and Norma T. Steingold v. Commissioner.

United States Tax Court.

Filed June 29, 1959.

Attorney(s) appearing for the Case

Lewis B. Greenbaum, Esq., for the petitioners. Ferd J. Lotz, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TRAIN, Judge:

Respondent determined a deficiency in addition to income tax of the petitioners for the taxable year 1954 in the amount of $927.93 for failure to file a declaration of estimated tax and for substantial underestimation of estimated tax, as provided by sections 294(d)(1)(A) and 294 (d) (2) of the Internal Revenue Code of 1939.

The issues are: (1...

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