John Howard Burbage, and Rosalind A. Burbage v. Commissioner of Internal Revenue

WIDENER, Circuit Judge:

Taxpayer appeals the decision of the Tax Court, 82 T.C. 546, in which the court determined that pursuant to a notice of deficiency sent to taxpayer in 1979, within six years of his 1972 tax return filing, an assessment of deficiency for 1972 was not barred by the general three-year statute of limitations because taxpayer omitted from gross income an amount properly includible therein which was in excess of 25 percent of the amount of gross income stated in the 1972 return. We affirm.

John Howard Burbage (taxpayer) filed his 1972 income tax return on April 15, 1973 and…