Mabel Elevator Co. v. Commissioner
United States Board of Tax Appeals
The time within which deficiencies of tax under the 1918 Act must be assessed runs from the date of filing the original return, if such return is not false or fraudulent. Filing an amended return does not extend such time.
Read the full summary
The time within which deficiencies of tax under the 1918 Act must be assessed runs from the date of filing the original return, if such return is not false or fraudulent. Filing an amended return does not extend such time. After the period of limitations for assessing tax has expired, such tax may not be assessed upon the theory that a taxpayer, who made his returns on a fiscal year basis, should have made them upon a calendar year basis and that therefore the returns required by statute had not been filed by the taxpayer.
1Opinion of the Court
*518OPINION.
Phillips:
On October 29, 1918, taxpayer filed a return of its income for the period from August 1, 1917, to July 31, 1918. Thereafter the Eevenue Act of 1918 was passed, affecting a part of the year for which such return had been filed and subsequently on April 21, 1919, taxpayer filed a second return for this same period, apparently for the purpose of complying with the provisions of that Act. Such second return was required by the 1918 Act if taxpayer was correct in filing its return on the basis of a fiscal year ending July 31,1918.
*519Section 277(a) (2) of the Kevenue Act of 1924…
2Cited by24 opinions
- Cary v. CommissionerUnited States Tax Court · 1963
- Atlantic Land & Improvement Company v. United StatesCourt of Appeals for the Eleventh Circuit · 1986
- Century Data Sys. ex rel. California Computer Prods. v. CommissionerUnited States Tax Court · 1986
- Lane-Wells Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1943
- Weiner v. United StatesDistrict Court, S.D. Texas · 2002
19 more not listed; retrieve them via the Exa API.