1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 11 T.C.M.
  5. 11 T.C.M. 482 (1952)
 

HEATH v. COMMISSIONER

Docket No. 31556.

11 T.C.M. 482 (1952)

Edwin T. Heath v. Commissioner.

United States Tax Court.

Entered May 15, 1952.

Attorney(s) appearing for the Case

Jesse W. Bush, Esq., for the petitioner. Ralph V. Bradbury, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

RAUM, Judge:

The Commissioner determined deficiencies in income tax against petitioner for the calendar years 1946 and 1947 in the amounts of $3,325.21 and $481, respectively, and penalties in the aggregate amount of $445.06 for petitioner's failure to file a declaration of estimated tax for 1947, as well as for substantial underestimate of estimated tax for 1947. Some of the adjustments giving rise to the determination...

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