Seltzer v. Commissioner
United States Tax Court
Petitioner filed her income tax return for the year 1945 on or before March 15, 1946. More than 3 years, but less than 5 years after petitioner's return was filed, the Commissioner mailed the deficiency notice to petitioner in which he determined a deficiency in petitioner's income tax for the year 1945 of $ 1,558.71. Petitioner, among other assignments of error, pleads the 3-year statute of limitations against assessment of the deficiency.
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Petitioner filed her income tax return for the year 1945 on or before March 15, 1946. More than 3 years, but less than 5 years after petitioner's return was filed, the Commissioner mailed the deficiency notice to petitioner in which he determined a deficiency in petitioner's income tax for the year 1945 of $ 1,558.71. Petitioner, among other assignments of error, pleads the 3-year statute of limitations against assessment of the deficiency. Respondent, in his amended answer, pleads the 5-year statute of limitations and affirmatively alleged that petitioner had omitted from her return in…
1Opinion of the Court
OPINION.
Black, Judge:
Petitioner’s individual tax return for the calendar year 1945, which was due on or before March 15, 1946, was filed on January 14, 1946. The statutory deficiency notice was mailed on February 13, 1951, which was more than 4 years after petitioner’s return was filed. Petitioner contends in her amended petition that when the notice was mailed the 3-year limitation period had run under section 275 (a) of the Internal Revenue Code. Respondent admits that the 3-year limitation period had run, but argues that section 275 (c) applies to give a 5-year limitation period. The…
2Cases cited2 opinions
- Reis v. CommissionerUnited States Tax Court · 1942
- Reis v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1944
3Cited by33 opinions
- Bardwell v. CommissionerUnited States Tax Court · 1962
- Davenport v. CommissionerUnited States Tax Court · 1967
- Romine v. Comm'rUnited States Tax Court · 1956
- V. H. Monette & Co. v. CommissionerUnited States Tax Court · 1965
- Clark v. CommissionerUnited States Tax Court · 1957
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