Carnrick v. Commissioner
United States Tax Court
1. Petitioner's 1941 return was filed on March 16, 1942. From February 1944 to February 1945 petitioner, then in the armed forces of the United States, was continuously outside the Americas and in the European theater of operations. The notice of deficiency for 1941 was mailed to petitioner in August 1945. Held, in view of section 3804, I. R. C., the deficiency notice was timely mailed. 2. Petitioner's mother died in 1933, when petitioner and his sister were minors.
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1. Petitioner's 1941 return was filed on March 16, 1942. From February 1944 to February 1945 petitioner, then in the armed forces of the United States, was continuously outside the Americas and in the European theater of operations. The notice of deficiency for 1941 was mailed to petitioner in August 1945. Held, in view of section 3804, I. R. C., the deficiency notice was timely mailed. 2. Petitioner's mother died in 1933, when petitioner and his sister were minors. She left all her property in a testamentary trust which was to continue until the younger of the two children (petitioner)…
1Opinion of the Court
OPINION.
Akundell, Judge'.
We first address ourselves to petitioner’s contention that the notice of deficiency was not mailed within the prescribed time. Since the petitioner’s return was filed on March 16, 1942, the statute of limitations would ordinarily have expired on March 16, 1945. However, by reason of section 3804 (a) of the Code,1 the statute was tolled when petitioner embarked for the United Kingdom in February 1944, after the statute had run for less than two years. Under the provisions of that section, the period of time during which petitioner was continuously outside the Americas,…
2Cases cited5 opinions
- Helvering v. ReynoldsSupreme Court of the United States · 1941
- Hazard v. CommissionerUnited States Tax Court · 1946
- Campbell v. CommissionerUnited States Tax Court · 1945
- Davenport v. CommissionerUnited States Tax Court · 1946
- Marx v. CommissionerUnited States Tax Court · 1945
3Cited by10 opinions
- Hopkins v. CommissionerUnited States Tax Court · 1950
- Crawford v. CommissionerUnited States Tax Court · 1951
- Assmann v. CommissionerUnited States Tax Court · 1951
- Waterman's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1952
- Assmann v. CommissionerUnited States Tax Court · 1951
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