In this proceeding the respondent determined a deficiency of an addition to income tax under section 294 (d) (1) (A) of the Internal Revenue Code of 1939 in the amount of $594.83 for the calendar year 1950 and the only issue is whether the respondent erred in so doing. This addition to tax under section 294 is for failure to file a declaration of estimated tax as provided in section 58 of the 1939 Code.
FINDINGS OF FACT.
Petitioners, John Adrian Cooper and...
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