Sutor v. Commissioner
United States Tax Court
1. Petitioners, husband and wife, owned and operated a charter launch business on San Francisco Bay. They filed separate income tax returns for the years 1943, 1944, and 1945. Separate notices of deficiency were received by them more than 3 years but less than 5 years from the date of filing their 1943 and 1944 returns. Held, under section 275 (c) the determination of deficiencies against the wife for the years 1943 and 1944 was timely.
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1. Petitioners, husband and wife, owned and operated a charter launch business on San Francisco Bay. They filed separate income tax returns for the years 1943, 1944, and 1945. Separate notices of deficiency were received by them more than 3 years but less than 5 years from the date of filing their 1943 and 1944 returns. Held, under section 275 (c) the determination of deficiencies against the wife for the years 1943 and 1944 was timely. Respondent conceded that the determination of deficiency against the husband for the year 1943 was barred under section 275 (a) of the Internal Revenue Code.…
1Opinion of the Court
OPINION.
Hill, Judge:
The first issue is whether Marjorie May Sutor’s income tax returns for 1943 and 1944, barred from assessment of deficiencies under the 3-year limitation of section 275 (a) of the Internal Revenue Code, may, under the facts of this proceeding, be subject to assessment under the 5-year limitation of section 275 (c) of the Code. Respondent has conceded that Leslie A. Sutor’s 1943 income tax return is barred by section 275 (a) of the Code. But, inasmuch as Leslie filed a waiver of limitations with respect to his 1944 return, l hat return is open to assessment of a deficiency.
As…
2Cases cited12 opinions
- Burnet v. HoustonSupreme Court of the United States · 1931
- United States v. MalcolmSupreme Court of the United States · 1931
- Reis v. CommissionerUnited States Tax Court · 1942
- Cavanaugh v. ReaCalifornia Supreme Court · 1925
- Langer v. CommissionerUnited States Tax Court · 1951
7 more not listed; retrieve them via the Exa API.
3Cited by45 opinions
- United States of America, Plaintiff-Respondent v. Raymond A. O'COnnOrCourt of Appeals for the Second Circuit · 1956
- Flynn v. CommissionerUnited States Tax Court · 1963
- Roschuni v. CommissionerUnited States Tax Court · 1965
- Colestock v. CommissionerUnited States Tax Court · 1994
- Ratto v. CommissionerUnited States Tax Court · 1953
40 more not listed; retrieve them via the Exa API.