Reis v. Commissioner
United States Tax Court
The notice of deficiency was not mailed until after three years from the filing of the income tax returns in this proceeding.
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The notice of deficiency was not mailed until after three years from the filing of the income tax returns in this proceeding. Held, that the respondent, seeking to bring the assessment within the five-year limitation under section 275 (c), Revenue Acts of 1934 and 1936, had the burden of proof, that such burden was not met by showing only that the Commissioner in the deficiency notice determined that assessment had not been barred by section 275 (a) and that timely assessment might be made under section 275 (c); and that therefore, in the absence of proof that the petitioner in his income tax…
1Opinion of the Court
OPINION.
Disney, Judge:
The petition herein was filed for the purpose of redetermining deficiencies in income taxes for 1935 and 1936 in the respective amounts of $632.17 and $5,892.25. The issues raised by the petition are (1) whether assessment of the deficiencies is barred by the statute of limitations; (2) the correct basis of certain property sold during each of the taxable years; and (3) whether the property sold represented sales of capital assets. By an amended answer filed at the hearing respondent asked that the deficiencies be increased to $677.53 in 1935 and $6,132.30 in 1936,…
2Cases cited3 opinions
- Georgia Railroad & Banking Co. v. SmithSupreme Court of the United States · 1888
- Helvering v. KehoeSupreme Court of the United States · 1940
- McDonald v. United StatesSupreme Court of the United States · 1929
3Cited by150 opinions
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- Stratton v. CommissionerUnited States Tax Court · 1970
- Courtney v. CommissionerUnited States Tax Court · 1957
- Lawrence v. CommissionerUnited States Tax Court · 1957
- Reis v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1944
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