Gill v. Commissioner
United States Tax Court
Judgment of United States District Court entered pursuant to remand by circuit court decision rendered July 18, 1958, in favor of petitioner requiring the exclusion from petitioner's 1949 income of amount previously reported on his income tax return, on theory that such amount was properly includible in petitioner's 1948 income, held to constitute circumstances falling within the provisions of sections 1311- 1314, I.R.C. 1954, reopening the statute of limitations for the…
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Judgment of United States District Court entered pursuant to remand by circuit court decision rendered July 18, 1958, in favor of petitioner requiring the exclusion from petitioner's 1949 income of amount previously reported on his income tax return, on theory that such amount was properly includible in petitioner's 1948 income, held to constitute circumstances falling within the provisions of sections 1311- 1314, I.R.C. 1954, reopening the statute of limitations for the limited adjustment permitted by those sections for a period not expiring earlier than 1 year from October 16, 1958, the…
1Opinion of the Court
Estate of Sara Louise Gill, Robert S. Gill, Executor and Robert S. Gill, Individually, Petitioners, v. Commissioner of Internal Revenue, Respondent
Gill v. Commissioner
Docket No. 84163
United States Tax Court
35 T.C. 1208; 1961 U.S. Tax Ct. LEXIS 190;
March 31, 1961, Filed
Decision will be entered for the respondent.
Judgment of United States District Court entered pursuant to remand by circuit court decision rendered July 18, 1958, in favor of petitioner requiring the exclusion from petitioner's 1949 income of amount previously reported on his income tax return, on theory that such amount was…
2Cases cited12 opinions
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- Ambassador Hotel Co. v. CommissionerUnited States Tax Court · 1959
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