Bouche v. Commissioner
United States Tax Court
Petitioner filed no declaration of estimated tax for the year 1947. For such omission, respondent determined petitioner to be subject to an addition to his tax for that year pursuant to section 294 (d) (1) (A), I. R. C.Held: No reasonable cause existed for petitioner's failure to file the requisite declaration and respondent is sustained in his determination.
1Opinion of the Court
Rene R. Bouche, Petitioner, v. Commissioner of Internal Revenue, Respondent
Bouche v. Commissioner
Docket No. 33249
United States Tax Court
18 T.C. 144; 1952 U.S. Tax Ct. LEXIS 208;
April 30, 1952, Promulgated
Decision will be entered for the respondent.
Petitioner filed no declaration of estimated tax for the year 1947. For such omission, respondent determined petitioner to be subject to an addition to his tax for that year pursuant to section 294 (d) (1) (A), I. R. C.Held: No reasonable cause existed for petitioner's failure to file the requisite declaration and respondent is sustained in his…
2Cases cited4 opinions
- Bouche v. CommissionerUnited States Tax Court · 1952
- Tarbox Corp. v. CommissionerUnited States Tax Court · 1946
- Hermax Co. v. CommissionerUnited States Tax Court · 1948
- Stephan v. CommissionerUnited States Tax Court · 1951