Gill v. Commissioner
United States Tax Court
Judgment of United States District Court entered pursuant to remand by circuit court decision rendered July 18, 1958, in favor of petitioner requiring the exclusion from petitioner's 1949 income of amount previously reported on his income tax return, on theory that such amount was properly includible in petitioner's 1948 income, held to constitute circumstances falling within the provisions of sections 1311- 1314, I.R.C. 1954, reopening the statute of limitations for the…
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Judgment of United States District Court entered pursuant to remand by circuit court decision rendered July 18, 1958, in favor of petitioner requiring the exclusion from petitioner's 1949 income of amount previously reported on his income tax return, on theory that such amount was properly includible in petitioner's 1948 income, held to constitute circumstances falling within the provisions of sections 1311- 1314, I.R.C. 1954, reopening the statute of limitations for the limited adjustment permitted by those sections for a period not expiring earlier than 1 year from October 16, 1958, the…
1Opinion of the Court
Scott, Judge:
Respondent has determined a deficiency in petitioners’ income tax for the taxable year 1948 of $24,898.52. The issues raised are whether respondent may reopen the taxable year 1948 under the provisions of sections 1311-1314 of the Internal Eevenue Code of 1954, and, if so, the proper amount of income to be included in that year.
FINDINGS OF FACT.
Some of the facts have been stipulated and are found accordingly.
Robert S. Gill, hereinafter referred to as petitioner, is an individual and is also the duly appointed and acting executor of the estate of Sara Louise Gill, his deceased…
2Cases cited11 opinions
- Market Street Railway Co. v. Railroad Commission of CaliforniaSupreme Court of the United States · 1945
- Richfield Oil Corp. v. State Board of EqualizationSupreme Court of the United States · 1946
- Estate of SoRelle v. CommissionerUnited States Tax Court · 1958
- Priest Trust v. CommissionerUnited States Tax Court · 1946
- Ambassador Hotel Co. v. CommissionerUnited States Tax Court · 1959
6 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Benenson v. United StatesDistrict Court, S.D. New York · 1966
- Gill v. CommissionerUnited States Tax Court · 1961