National Contracting Co. v. Commissioner
United States Board of Tax Appeals
1. Where petitioner filed two income tax return forms for the taxable year 1925, neither of which contained the items of gross income and deductions required by section 239(a), Revenue Act of 1926; and an examination of petitioner's books was made by a revenue agent in 1927, a copy of this report being transmitted to petitioner, held, neither the forms filed by petitioner nor the report of the revenue agent constitute the "return" required by section 277(a)(1), Revenue Act…
Read the full summary
1. Where petitioner filed two income tax return forms for the taxable year 1925, neither of which contained the items of gross income and deductions required by section 239(a), Revenue Act of 1926; and an examination of petitioner's books was made by a revenue agent in 1927, a copy of this report being transmitted to petitioner, held, neither the forms filed by petitioner nor the report of the revenue agent constitute the "return" required by section 277(a)(1), Revenue Act of 1926, to start the running of the statute of limitations, and therefore under section 278(a) a deficiency…
1Opinion of the Court
*695OPINION.
OppeR :
Issues (I) and (5). — The first issue is whether there was a failure to file a return as defined in the Revenue Act of 1926 so that respondent’s determination of a deficiency has not been barred by the statute of limitations. For convenience the fifth issue, whether the 25 percent addition to tax for failure' to file a return (imposed *696by section 3176 of the Revised Statutes, as amended by section 1103 of the Revenue Act of 1926) is collectible, will be discussed at the same time.
Neither the “tentative return” filed by the petitioner in March 1926 nor the further document filed…
2Cases cited5 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Burnet v. LeiningerSupreme Court of the United States · 1932
- Florsheim Brothers Drygoods Co. v. United StatesSupreme Court of the United States · 1930
- Traylor Engineering & Mfg. Co. v. LedererCourt of Appeals for the Third Circuit · 1921
3Cited by22 opinions
- Peninsula Steel Products & Equipment Co. v. CommissionerUnited States Tax Court · 1982
- H. F. Campbell Co. v. CommissionerUnited States Tax Court · 1969
- Tucker v. United StatesUnited States Court of Claims · 1985
- Guy F. Atkinson Company of California and Subsidiaries v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1987
- C. H. Leavell & Co. v. CommissionerUnited States Tax Court · 1969
17 more not listed; retrieve them via the Exa API.