Espinoza v. Commissioner
United States Tax Court
P filed original returns for 1971 through 1974 which were allegedly fraudulent. On June 21, 1976, at a meeting in connection with an audit, P's attorney handed the revenue agent copies of documents labeled as "amended returns" for 1971 through 1974 which showed substantially increased income for such years. There was no payment of the taxes due on the increased income.
Read the full summary
P filed original returns for 1971 through 1974 which were allegedly fraudulent. On June 21, 1976, at a meeting in connection with an audit, P's attorney handed the revenue agent copies of documents labeled as "amended returns" for 1971 through 1974 which showed substantially increased income for such years. There was no payment of the taxes due on the increased income. Such documents were never processed as amended returns, and no assessment of the increased taxes has been made. The Commissioner has evidence that P executed a consent extending until Apr. 15, 1980, the period for assessing…
1Opinion of the Court
OPINION
Simpson, Judge:
The Commissioner determined deficiencies in the petitioner’s Federal income taxes for 1971 through 1974 and additions to tax for each year under section 6653(b) of the Internal Revenue Code of 1954.1 The petitioner has made a timely motion for summary judgment pursuant to Rule 121, Tax Court Rules of Practice and Procedure,2 wherein he seeks to establish that the statute of limitations bars the assessment and collection of such deficiencies and additions to tax.
The petitioner, Francisco T. Espinoza, was a legal resident of Marietta, Ga., at the time he filed his petition…
2Cases cited35 opinions
- Adickes v. S. H. Kress & Co.Supreme Court of the United States · 1970
- United States v. Diebold, Inc.Supreme Court of the United States · 1962
- Weinberger v. Hynson, Westcott & Dunning, Inc.Supreme Court of the United States · 1973
- Florsheim Brothers Drygoods Co. v. United StatesSupreme Court of the United States · 1930
- Lucas v. Pilliod Lumber Co.Supreme Court of the United States · 1930
30 more not listed; retrieve them via the Exa API.
3Cited by281 opinions
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
- Naftel v. CommissionerUnited States Tax Court · 1985
- Badaracco v. CommissionerSupreme Court of the United States · 1984
- Florida Peach Corp. v. CommissionerUnited States Tax Court · 1988
- Dahlstrom v. CommissionerUnited States Tax Court · 1985
276 more not listed; retrieve them via the Exa API.