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COATES v. COMMISSIONER OF INTERNAL REVENUE

No. 15516.

234 F.2d 459 (1956)

Gordon R. COATES and Thelma B. Coates, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

June 19, 1956.

Attorney(s) appearing for the Case

Otto R. Erker, St. Louis, Mo. (Francis J. Sullivan, St. Louis, Mo., was with him on the brief), for petitioners.

Marvin W. Weinstein, Attorney, Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., and Lee A. Jackson, Robert N. Anderson and Ronald C. Meteiver, Attys., Dept. of Justice, Washington, D. C., were on the brief), for respondent.

Before SANBORN, WOODROUGH and JOHNSEN, Circuit Judges.

SANBORN, Circuit Judge.

This is a petition to review a decision of the Tax Court determining that petitioners were liable for a tax of $2,462.25 under Section 294(d)(1)(A) of the Internal Revenue Code of 1939, 26 U.S.C. 1946 ed., § 294(d)(1)(A), which requires a percentage addition to a tax "In the case of a failure to make and file a declaration of estimated tax within the time prescribed [see 26 U.S.C.1946 ed. § 58], unless such failure is shown to the...

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