Legal Opinion
Gordon R. Coates and Thelma B. Coates v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided June 19, 1956No. 15516_1PublishedCited by 44 opinions
1Opinion of the Court
SANBORN, Circuit Judge.
This is a petition to review a decision of the Tax Court determining that petitioners were liable for a tax of $2,462.25 under Section 294(d)(1)(A) of the Internal Revenue Code of 1939, 26 U.S.C. 1946 ed., § 294(d)(1)(A), which requires a percentage addition to a tax “In the case of a failure to make and file a declaration of estimated tax within the time prescribed [see 26 U.S.C.1946 ed. § 58], unless such failure is shown to the satisfaction of the Commissioner to be due to reasonable cause and not to willful neglect”.
The petitioners did not file a timely declaration…
2Cases cited8 opinions
- Cleo Syrup Corporation v. Coca-Cola Co.Court of Appeals for the Eighth Circuit · 1943
- Haywood Lumber & Mining Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1950
- Pendergrass v. New York Life Ins. Co.Court of Appeals for the Eighth Circuit · 1950
- Stone v. CommissionerUnited States Tax Court · 1954
- Pittsburgh Plate Glass Co. v. National Labor Relations BoardCourt of Appeals for the Eighth Circuit · 1940
3 more not listed; retrieve them via the Exa API.
3Cited by44 opinions
- United States v. BoyleSupreme Court of the United States · 1985
- Crocker v. CommissionerUnited States Tax Court · 1989
- Walter H. Kaltreider and Irene C. Kaltreider v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
- Shomaker v. CommissionerUnited States Tax Court · 1962
- Stevens Bros. Foundation, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
39 more not listed; retrieve them via the Exa API.