Romine v. Comm'r
United States Tax Court
1. On December 8, 1949, petitioner and respondent executed consent agreements (Form 872) which provided that taxes due under petitioner's 1945 and 1946 returns might be assessed at any time on or before June 30, 1951. With respect to 1945, this consent was executed more than 3 but less than 5 years after the return for that year was filed. The consent with respect to 1946 was executed within 3 years after the 1946 return was filed.
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1. On December 8, 1949, petitioner and respondent executed consent agreements (Form 872) which provided that taxes due under petitioner's 1945 and 1946 returns might be assessed at any time on or before June 30, 1951. With respect to 1945, this consent was executed more than 3 but less than 5 years after the return for that year was filed. The consent with respect to 1946 was executed within 3 years after the 1946 return was filed. Additional consents to extend the time of assessment under either return to June 30, 1953, were subsequently executed by the parties. The statutory notice of…
1Opinion of the Court
OPINION.
Fisher, Judge:
Bespondent determined deficiencies in petitioner’s income taxes for 1945 and 1946 and further determined that such deficiencies were due in part to petitioner’s negligence, applying to such deficiencies the 5 per cent additions provided for in section 293 (a). Petitioner’s first contention is that assessment is barred for both of the years by the statute of limitations.
The statutory notice of deficiency for both years, 1945 and 1946, was sent on March 9, 1953. Petitioner, by appropriate pleading, raised the issue of limitations. Bespondent, by way of answer,…
2Cases cited27 opinions
- Halle v. CommissionerUnited States Tax Court · 1946
- Halle v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
- Avery v. CommissionerSupreme Court of the United States · 1934
- Ross v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1948
- Towers v. CommissionerUnited States Tax Court · 1955
22 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- Enoch v. CommissionerUnited States Tax Court · 1972
- Leroy Jewelry Co. v. CommissionerUnited States Tax Court · 1961
- Foil v. CommissionerUnited States Tax Court · 1989
- Carpenter Family Invs., LLC v. Comm'rUnited States Tax Court · 2011
- Vaughn v. CommissionerUnited States Tax Court · 1983
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