Rose v. Commissioner
United States Tax Court
1. Deficiency notices were sent more than 3 years but within a 5-year period (as extended by waivers) after income tax returns for 1943 had been filed. Held, assessment of deficiencies barred.
Read the full summary
1. Deficiency notices were sent more than 3 years but within a 5-year period (as extended by waivers) after income tax returns for 1943 had been filed. Held, assessment of deficiencies barred. In determining whether there had been an omission of more than 25 per cent of gross income within the meaning of section 275 (c), 1939 Code, the individual returns filed by petitioners must be considered together with a partnership return that was filed with respect to a business owned by them as community property where the partnership return had been filed merely to facilitate the reporting of their…
1Opinion of the Court
OPINION.
Raum, Judge:
1. De-ficiencies for 19J¡3; Statute of Limitations.
Petitioners urge that the assessment of the deficiencies determined for the year 1943 is barred by limitations because the statutory notices were mailed more than 3 years after the expiration of the 3-year period provided in section 275 (a) of the Internal Revenue Code of 1939.3 While conceding that the notices were mailed within the 5-year period provided in section 275 (c), as extended by waivers, they urge that that section has no application because (a) there was no “omission” from gross income, and (b), in the…
2Cases cited20 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Germantown Trust Co. v. CommissionerSupreme Court of the United States · 1940
- Switzer v. CommissionerUnited States Tax Court · 1953
- Saulsbury v. United StatesCourt of Appeals for the Fifth Circuit · 1952
- Uptegrove Lumber Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1953
15 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Harlan v. Comm'rUnited States Tax Court · 2001
- Estate of Iverson v. CommissionerCourt of Appeals for the Eighth Circuit · 1958
- Matthew R. White and Jill White v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1993
- Mannheimer Charitable Trust v. CommissionerUnited States Tax Court · 1989
- Estate of John Iverson v. Commissioner of Internal Revenue, Mardrid Reite Davison v. Commissioner of Internal Revenue, Estate of John Iverson, and Ellen Myers and Charlotte Schaeffer, Co-Executrices of the Estate of Alvilda Iverson, Deceased v. Commissioner of Internal Revenue, Ellen Myers and Charlotte Schaeffer, Co-Executrices of the Estate of Alvilda Iverson, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1958
5 more not listed; retrieve them via the Exa API.