Klemp v. Commissioner
United States Tax Court
Petitioners filed fraudulent original income tax returns for 1970, 1971, 1972, and 1973. On Oct. 17, 1974, petitioners filed nonfraudulent amended returns for those years. More than 3 years after the filing of the amended returns, but within 6 years of the filing of the original fraudulent 1973 return, respondent issued his notice of deficiency.
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Petitioners filed fraudulent original income tax returns for 1970, 1971, 1972, and 1973. On Oct. 17, 1974, petitioners filed nonfraudulent amended returns for those years. More than 3 years after the filing of the amended returns, but within 6 years of the filing of the original fraudulent 1973 return, respondent issued his notice of deficiency. Held, respondent's proposed assessment is barred by the statute of limitations provided in sec. 6501(a) I.R.C. 1954, which began running on the filing of the amended returns. Dowell v. Commissioner, 614 F.2d 1263 (10th Cir. 1980), revg. 68 T.C. 646…
1Opinion of the Court
OPINION
Hall, Judge:
This case is before the Court on petitioners’ motion for summary judgment. Rule 121, Tax Court Rules of Practice and Procedure.
Respondent determined deficiencies in petitioners’ taxes, plus additions to tax for fraud under section 6653(b)1 as follows:
Addition to tax
Year Deficiency under sec. 6653(b)2
1970.$1,347 $1,868
1971. 1,452 4,111
1972. 2,079 7,658
1973. 4,860 10,946
The issue for decision is whether the statute of limitations bars the assessment and collection of deficiencies in income taxes and additions to the taxes for the years 1970 through 1973.
For purposes of this…
2Cases cited14 opinions
- Colony, Inc. v. CommissionerSupreme Court of the United States · 1958
- Bennett v. CommissionerUnited States Tax Court · 1958
- George M. Still, Inc. v. CommissionerUnited States Tax Court · 1953
- Geo. M. Still, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1955
- Helvering v. CampbellCourt of Appeals for the Fourth Circuit · 1944
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3Cited by22 opinions
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- Badaracco v. CommissionerCourt of Appeals for the Third Circuit · 1982
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