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Estate of Ruben v. Commissioner, 33 T.C. 1071, 1072 (1960).
Petitioner underpaid the estimated tax for 1996,4 and has
not shown that any of the statutory exceptions are applicable.
Respondent’s determination as to the addition to tax under
section 6654(a) is sustained.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
under Rule 155.
4 Federal income taxes of $2,772 were withheld from
petitioner’s wages in 1996 and constitute estimated tax payments.
Sec. 6654(g)(1).
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Last modified: May 25, 2011