Atlas Oil & Refining Corp. v. Commissioner
United States Tax Court
1. Although petitioner kept books on a calendar year basis it filed returns for the fiscal years ended November 30, 1942, 1943, and 1944. Held, such returns were sufficient to start the running of the statute of limitations against assessment with respect to the 2 calendar years (1942 and 1943) which were fully embraced within those fiscal years.
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1. Although petitioner kept books on a calendar year basis it filed returns for the fiscal years ended November 30, 1942, 1943, and 1944. Held, such returns were sufficient to start the running of the statute of limitations against assessment with respect to the 2 calendar years (1942 and 1943) which were fully embraced within those fiscal years. Mabel Elevator Co., 2 B. T. A. 517; Paso Robles Mercantile Co., 12 B. T. A. 750, affirmed 33 F. 2d 653 (C. A. 9), certiorari denied 280 U.S. 595. 2. The Commissioner determined deficiencies for the fiscal years ended November 30, 1942 and 1943, which…
1Opinion of the Court
Atlas Oil and Refining Corporation, Petitioner, v. Commissioner of Internal Revenue, Respondent
Atlas Oil & Refining Corp. v. Commissioner
Dockets Nos. 40929, 40930
United States Tax Court
22 T.C. 552; 1954 U.S. Tax Ct. LEXIS 180;
June 14, 1954, Filed June 14, 1954, Filed
Decisions will be entered for the petitioner.
1. Although petitioner kept books on a calendar year basis it filed returns for the fiscal years ended November 30, 1942, 1943, and 1944. Held, such returns were sufficient to start the running of the statute of limitations against assessment with respect to the 2 calendar years (1942…
2Cases cited11 opinions
- R. H. Stearns Co. v. United StatesSupreme Court of the United States · 1934
- Zellerbach Paper Co. v. HelveringSupreme Court of the United States · 1934
- Gensinger v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1953
- Linen Thread Co. v. CommissionerUnited States Tax Court · 1950
- Atlas Oil & Refining Corp. v. CommissionerUnited States Tax Court · 1954
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