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Commissioner v. Acker, 361 U.S. 87 (1959)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Commissioner v. Acker, 361 U.S. 87 (1959)
Commissioner of Internal Revenue v. Acker No. 13 Argued October 19, 1959 Decided November 16, 1959 361 U.S. 87
CERTIORARI TO THE UNITED STATES COURT OF APPEALS
FOR THE SIXTH CIRCUIT
Syllabus
Under the Internal Revenue Code of 1939, the failure of a taxpayer, without reasonable cause, to file a declaration of estimated income tax, as required by § 58, subjects him to the addition to the tax prescribed by § 294(d)(1)(A) for failure to file the declaration, but it does not subject him also to the addition to the tax prescribed by § 294(d)(2) for the filing of a "substantial underestimate" of his tax. Pp. 87-94.
258 F.2d 568 affirmed.
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Chicago: U.S. Supreme Court, "Syllabus," Commissioner v. Acker, 361 U.S. 87 (1959) in 361 U.S. 87 Original Sources, accessed November 25, 2024, http://originalsources.com/Document.aspx?DocID=E4LKZUZ88CQSPRW.
MLA: U.S. Supreme Court. "Syllabus." Commissioner v. Acker, 361 U.S. 87 (1959), in 361 U.S. 87, Original Sources. 25 Nov. 2024. http://originalsources.com/Document.aspx?DocID=E4LKZUZ88CQSPRW.
Harvard: U.S. Supreme Court, 'Syllabus' in Commissioner v. Acker, 361 U.S. 87 (1959). cited in 1959, 361 U.S. 87. Original Sources, retrieved 25 November 2024, from http://originalsources.com/Document.aspx?DocID=E4LKZUZ88CQSPRW.
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