Anderson
United States Tax Court
Held: The period of limitations upon assessment applicable to a partner's distributive share of partnership items is controlled by the filing of the partner's individual income tax return, as extended by any agreements relating thereto. See Siben v. Commissioner, 930 F.2d 1034 (2d Cir. 1991), affg. T.C. Memo. 1990-435; Stahl v. Commissioner, 96 T.C. 798 (1991).
1Opinion of the Court
ROBERT C. ANDERSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Anderson
Docket No. 13096-83
United States Tax Court
T.C. Memo 1992-502; 1992 Tax Ct. Memo LEXIS 521; 64 T.C.M. (CCH) 631;
September 2, 1992, Filed
Held: The period of limitations upon assessment applicable to a partner's distributive share of partnership items is controlled by the filing of the partner's individual income tax return, as extended by any agreements relating thereto. See Siben v. Commissioner, 930 F.2d 1034 (2d Cir. 1991), affg. T.C. Memo. 1990-435; Stahl v. Commissioner, 96 T.C. 798 (1991).
For…
2Cases cited2 opinions
- Siben v. CommissionerCourt of Appeals for the Second Circuit · 1991
- Stahl v. CommissionerUnited States Tax Court · 1991