Legal Opinion
Palmisano v. United States
District Court, E.D. Louisiana
Decided January 22, 1958No. Civ. A. 6522, 6523PublishedCited by 9 opinions
1Opinion of the Court
J. SKELLY WRIGHT, District Judge.
The single question presented by these cases is: May the penalty imposed for substantial underestimation of estimated tax be assessed against taxpayers when the penalty for failure to file a declaration of estimated tax has previously been assessed. Taxpayers here failed to file a declaration of estimated tax as required by Section 294(d)(1)(A) 1 of the Internal Revenue Code of 1939, as amended. The Commissioner assessed the penalty provided under that statute for failure to file a declaration of estimated tax, and, in addition, assessed the penalty under…
2Cases cited17 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- United States v. GrimaudSupreme Court of the United States · 1911
- Helvering v. WinmillSupreme Court of the United States · 1938
- United States v. BirdsallSupreme Court of the United States · 1914
- Fuller v. CommissionerUnited States Tax Court · 1953
12 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Commissioner v. AckerSupreme Court of the United States · 1959
- 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
- Josef C. Patchen and Aleyne E. Patchen v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
- John R. Hansen and Shirley G. Hansen v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
4 more not listed; retrieve them via the Exa API.