Cary v. Commissioner
United States Tax Court
Petitioner on advice of his accountant, concurred in by his attorney, signed on Mar. 24, 1961, and submitted to respondent a Form 872 purporting to extend the statute of limitations with respect to any income tax due under any return made by him for the taxable year ended "6-30-62." This form was submitted at a time when petitioner's income tax return filed Apr. 15, 1958, for the calendar year 1957 was under investigation.
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Petitioner on advice of his accountant, concurred in by his attorney, signed on Mar. 24, 1961, and submitted to respondent a Form 872 purporting to extend the statute of limitations with respect to any income tax due under any return made by him for the taxable year ended "6-30-62." This form was submitted at a time when petitioner's income tax return filed Apr. 15, 1958, for the calendar year 1957 was under investigation. After receipt of the Form 872 and at least 15 days prior to the expiration of the statute of limitations for the calendar year 1957, someone in respondent's office altered…
1Opinion of the Court
Daniel G. Cary, Petitioner v. Commissioner of Internal Revenue, Respondent
Cary v. Commissioner
Docket No. 4835-64
United States Tax Court
48 T.C. 754; 1967 U.S. Tax Ct. LEXIS 48;
August 29, 1967, Filed
Decision will be entered for petitioner as to the year 1957.
Decision will be entered in accordance with the stipulation of the parties for the year 1958.
Petitioner on advice of his accountant, concurred in by his attorney, signed on Mar. 24, 1961, and submitted to respondent a Form 872 purporting to extend the statute of limitations with respect to any income tax due under any return made by him for…
2Cases cited19 opinions
- R. H. Stearns Co. v. United StatesSupreme Court of the United States · 1934
- Concrete Engineering Co. v. Commissioner of Int. Rev.Court of Appeals for the Eighth Circuit · 1932
- Liberty Baking Co. v. HeinerCourt of Appeals for the Third Circuit · 1930
- Frederic P. Holbrook, Trustee in Bankruptcy of the Estate of Mitchell H. Hewitt, Bunkrupt v. United StatesCourt of Appeals for the Ninth Circuit · 1960
- Crown Willamette Paper Co. v. McLaughlinCourt of Appeals for the Ninth Circuit · 1936
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