Biggers v. Commissioner
United States Board of Tax Appeals
Petitioners filed a joint tentative return for the year 1934 on March 15, 1935, on forms supplied by the Commissioner through the local collector, and secured an extension of time to file their final return. A new regulation, article 117-5, Regulations 86, construed section 117 of the Revenue Act of 1934, effecting a change in the treatment of capital gains and losses, in its specific application to husband and wife.
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Petitioners filed a joint tentative return for the year 1934 on March 15, 1935, on forms supplied by the Commissioner through the local collector, and secured an extension of time to file their final return. A new regulation, article 117-5, Regulations 86, construed section 117 of the Revenue Act of 1934, effecting a change in the treatment of capital gains and losses, in its specific application to husband and wife. Petitioners, in fact, had no knowledge of that regulation when the tentative return was filed. Regulations 86 were released to the public on March 2, 1935. After March 15, 1935,…
1Opinion of the Court
*483OPINION.
Leech:
The question is whether respondent properly denied petitioners’ request to file amended returns upon a separate basis.
Under section 51 of the Revenue Act of 1934,1 petitioners had the right to elect whether to file joint or separate income tax returns.2
Article 53-4, Regulations 86, defines the due date as follows:
Due date of return. — The due date is the date on or before which a return is required to be filed in accordance with the provisions of the Act or the last day of the period covered by an extension of time granted by the Commissioner or a collector. When the due date…
2Cases cited5 opinions
- Utah Power & Light Co. v. United StatesSupreme Court of the United States · 1917
- Manhattan General Equipment Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
- Florsheim Brothers Drygoods Co. v. United StatesSupreme Court of the United States · 1930
- Sutton v. United StatesSupreme Court of the United States · 1921
- Wilber Nat. Bank of Oneonta v. United StatesSupreme Court of the United States · 1935
3Cited by9 opinions
- Lamb v. Smith, Collector of Internal RevenueCourt of Appeals for the Third Circuit · 1950
- Berger v. CommissionerUnited States Tax Court · 1962
- A. A. Gallagher Warehousing Corp. v. CommissionerUnited States Tax Court · 1965
- Automatic Cigarette Sales Corp. v. CommissionerUnited States Tax Court · 1955
- Berger v. CommissionerUnited States Tax Court · 1962
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