1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 17 T.C.M.
  5. 17 T.C.M. 295 (1958)
 

HYAMS v. COMMISSIONER

Docket No. 57395.

17 T.C.M. 295 (1958)

T.C. Memo. 1958-58

Ike Hyams and Lena Hyams v. Commissioner.

United States Tax Court.

Filed April 10, 1958.

Attorney(s) appearing for the Case

Charles B. Ginocchio, Esq., Mercantile Library Bldg., Cincinnati, Ohio, for the petitioners. Lyman G. Friedman, Esq., for the respondent.

Memorandum Opinion

TIETJENS, Judge:

The Commissioner determined deficiencies in petitioners' income tax for the years 1947 through 1951 and made additions to the tax for negligence and for substantial underestimate of estimated tax under sections 293(a) and 294(d)(2) of the Internal Revenue Code of 1939, respectively, as follows:

                                               Sec. 294
  Year            Deficiency    Sec. 293(a)     (d)(2)
...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
  1. 
                                        
  2. 
                                        
  3. 
                                    

                                

                                

                                    
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