FELLABAUM v. COMMISSIONER

Docket No. 43323.

14 T.C.M. 330 (1955)

T.C. Memo. 1955-98

Elias Fellabaum and Edith Fellabaum v. Commissioner.

United States Tax Court.

Filed April 20, 1955.


Attorney(s) appearing for the Case

Henry P. Butts, Esq., 602 National Bank of Commerce Building, Charleston, W. Va., for the petitioners. James F. Shea, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

BRUCE, Judge:

The respondent determined a deficiency of $11,830.84 in the income tax of petitioners for the taxable year ended December 31, 1948. He further determined that petitioners were liable for an addition to tax in the amount of $81 for failure to pay installments of estimated tax declared, pursuant to section 294(d)(1)(B) of the Internal Revenue Code of 1939. The petition assigned error to the action of the...

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