O'NEILL v. COMMISSIONER

Docket No. 57919.

16 T.C.M. 872 (1957)

T.C. Memo. 1957-193

Herald A. O'Neill and G. Evelyn O'Neill, his wife v. Commissioner.

United States Tax Court.

Filed October 11, 1957.


Attorney(s) appearing for the Case

Herald A. O'Neill, 304 Spring Street, Seattle, Wash., pro se. John H. Welch, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The Commissioner determined deficiencies in the petitioners' income taxes for the years 1951 and 1952 and made additions to the tax under section 294(d), I. R. C. 1939, for failure to file a declaration of estimated tax and for substantial underestimate of estimated tax, as follows:

                              Additions to Tax
  Year      ...

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