COMMISSIONER V. ACKER, 361 U. S. 87 (1959)
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U.S. Supreme Court
Commissioner v. Acker, 361 U.S. 87 (1959)
Commissioner of Internal Revenue v. Acker
No. 13
Argued October 19, 1959
Decided November 16, 1959
361 U.S. 87
Syllabus
Under the Internal Revenue Code of 1939, the failure of a taxpayer, without reasonable cause, to file a declaration of estimated income tax, as required by § 58, subjects him to the addition to the tax prescribed by § 294(d)(1)(A) for failure to file the declaration, but it does not subject him also to the addition to the tax prescribed by § 294(d)(2) for the filing of a "substantial underestimate" of his tax. Pp. 361 U. S. 87-94.
258 F.2d 568 affirmed.