Burwell Motor Co. v. Commissioner
United States Tax Court
Petitioner claimed relief under section 722 (b) (1), (2), (3), (4), and (5). It asserted in its applications as a ground for relief under subsection (b) (4) that in the model year of 1934 or 1935 it had changed its product, from Ford to Chevrolet, "and various other factors."
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Petitioner claimed relief under section 722 (b) (1), (2), (3), (4), and (5). It asserted in its applications as a ground for relief under subsection (b) (4) that in the model year of 1934 or 1935 it had changed its product, from Ford to Chevrolet, "and various other factors." After the statute of limitations barred new claims, petitioner asserted for the first time that in 1939 it became the exclusive Chevrolet dealer in its area, changed from a conservative to a volume operation, and expanded its facilities. Held: 1. Since the original applications asserted a specific ground for relief,…
1Opinion of the Court
OPINION.
Forrester, Judge:
Respondent has disallowed claims by petitioner for relief under section 722 (b) (4) 1 of the Internal Revenue Code of 1939 in respect of excess profits taxes for the taxable years 1941, 1943, 1944, and 1945. Petitioner requested and there was granted a severance of the statutory limitations question; consequently, the sole issue before us is whether respondent erred in determining that the relief sought, with a minor exception, is barred by the period of limitation set forth in section 322 (b) (1) 2 of the Internal Revenue Code of 1939.
All of the facts have been…
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