Hotel Equities Corp. v. Commissioner
United States Tax Court
Rule 121, Tax Court Rules of Practice and Procedure. -- On July 14, 1970, petitioner's tax return, which was due on July 15, 1970, was mailed in a properly addressed envelope, postage prepaid.
Read the full summary
Rule 121, Tax Court Rules of Practice and Procedure. -- On July 14, 1970, petitioner's tax return, which was due on July 15, 1970, was mailed in a properly addressed envelope, postage prepaid. The other requirements of sec. 7502, I.R.C. 1954, were met for the return to be deemed under sec. 7502 as filed on July 14, 1970. The return was stamped with respondent's stamp as received on July 17, 1970. Respondent mailed a notice of deficiency to petitioner on July 17, 1973. Held, the 3-year statute of limitations on assessments under sec. 6501, I.R.C. 1954, had expired at the time the notice of…
1DissentSimpson, J.
In its decision today, the Court has adopted a mechanistic approach to the interpretation of the statute. Though the meaning of the statute is far from explicit, the Court has virtually ignored the legislative history and refused to adopt an interpretation tailored to carry put the purposes for the enactment of section 7502 and for making it applicable to tax returns. Furthermore, the Court has unnecessarily adopted an interpretation that applies the statute of limitations and deprives a party of its day in court. I cannot agree with such an approach to the construction of the statute.
In…
2Cases cited36 opinions
- Church of the Holy Trinity v. United StatesSupreme Court of the United States · 1892
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Atlantic Cleaners & Dyers, Inc. v. United StatesSupreme Court of the United States · 1932
- Helvering v. Stockholms Enskilda BankSupreme Court of the United States · 1934
- United States v. LombardoSupreme Court of the United States · 1916
31 more not listed; retrieve them via the Exa API.