Legal Opinion
Bronson v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided June 23, 1950No. 21266_1PublishedCited by 6 opinions
1Opinion of the Court
CHASE, Circuit Judge.
This is a petition to review a decision of the United States Tax Court, entered September 30, 1948, determining a deficiency in petitioner’s income tax for the calendar year 1929 in the amount of $96,790.36. Although a deficiency notice notifying him of the Commissioner’s determination of a deficiency for 1929 was not mailed until August 6, 1943, and although I.R.C. § 275, 26 U.S.C.A. § 275, requires assessment of income taxes within two years after a return is filed, under § 276(a) the tax may be assessed at any time in case of “a false or fraudulent return with intent…
2Cases cited9 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- Cohen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1949
- Board v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1931
- Commissioner of Internal Revenue v. SA Woods MacH. Co.Court of Appeals for the First Circuit · 1932
- Helvering v. MaytagCourt of Appeals for the Eighth Circuit · 1942
4 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Fedders Financial Corp. v. Director, Division of TaxationSupreme Court of New Jersey · 1984
- Marchica v. State Board of EqualizationCalifornia Court of Appeal · 1951
- Bronson v. Bagdad Copper Corp.Court of Chancery of Delaware · 1958
- Bronson v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1950
- Fedders Financial Corp. v. Director, Division of TaxationSupreme Court of New Jersey · 1984
1 more not listed; retrieve them via the Exa API.