UNITED STATES SUPREME COURT DECISIONS ON-LINE

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. 361 U. S. 87-94.

258 F.2d 568 affirmed.