Legal Opinion
Ben Stellor and Sylvia Stellor v. United States
United States Court of Claims
Decided March 1, 1961No. 162-60PublishedCited by 4 opinions
1Opinion of the Court
DURFEE, Judge.
This is a suit for the recovery of amounts collected pursuant to section 294 (d) (2) of the Internal Revenue Code of 1939 1 for the years 1950, 1951, and 1952. Plaintiffs, a husband and wife who filed joint returns, have also paid additional amounts assessed pursuant to section 294(d) (1) (A) of the Code 2 for the same tax years.
The plaintiffs filed declarations of estimated tax for the tax years 1950, 1951, and 1952, but the declarations were late. They do not contest the right of the Commissioner to collect $1,342.32 as additions to the taxes, as authorized by section 294(d)…
2Cases cited9 opinions
- Commissioner v. AckerSupreme Court of the United States · 1959
- Federal Communications Commission v. American Broadcasting Co.Supreme Court of the United States · 1954
- Keppel v. Tiffin Savings BankSupreme Court of the United States · 1905
- Fred N. Acker v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1958
- J. D. Abbott and Kathryn Abbott v. Commissioner of Internal Revenue, Carl M. Wolfe and Mary E. Wolfe v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
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3Cited by4 opinions
- Tomlinson v. LefkowitzCourt of Appeals for the Fifth Circuit · 1964
- Zongker v. CommissionerUnited States Tax Court · 1963
- Laurie W. Tomlinson, District Director of Internal Revenue for the District of Florida v. Sidney Lefkowitz and Rose Lefkowitz, Sidney Lefkowitz and Rose Lefkowitz v. Laurie W. Tomlinson, District Director of Internal Revenue for the District of FloridaCourt of Appeals for the Fifth Circuit · 1964
- Zongker v. CommissionerUnited States Tax Court · 1963