Carpenter v. Commissioner
United States Tax Court
1. The Commissioner is not prevented by the three-year limitation set forth in section 275 (a), I. R. C., from making adjustments in a 1942 income tax return and adding 25 per cent of the 1942 income tax, after said adjustments are made, to the 1943 income tax for the purpose of a deficiency determination therein after the lapse of three years from the filing of the 1942 return. 2. Under the facts petitioner is entitled to an exemption as the head of a family during the time…
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1. The Commissioner is not prevented by the three-year limitation set forth in section 275 (a), I. R. C., from making adjustments in a 1942 income tax return and adding 25 per cent of the 1942 income tax, after said adjustments are made, to the 1943 income tax for the purpose of a deficiency determination therein after the lapse of three years from the filing of the 1942 return. 2. Under the facts petitioner is entitled to an exemption as the head of a family during the time petitioner's adult daughter resided with petitioner's wife in a household maintained by petitioner in which petitioner…
1Opinion of the Court
OPINION.
Harlan, Judge-.
The facts in this case pertaining to the first issue are adopted as stipulated.
The income tax return of petitioner for the taxable year 1942 was filed with the collector of internal revenue at St. Paul, Minnesota on March 15,1943. It disclosed a gross income of $45,985.89 and claimed deductions of $10,217.37.
The income tax return of petitioner for the taxable year 1943 was filed with the collector of internal revenue at St. Paul, Minnesota, on March 15,1944. It disclosed a total income of $54,959.92 and claimed deductions of $7,361.75.
On September 11, 1946, the…
2Cited by49 opinions
- Stein v. CommissionerUnited States Tax Court · 1956
- Lone Manor Farms, Inc. v. CommissionerUnited States Tax Court · 1974
- Mennuto v. CommissionerUnited States Tax Court · 1971
- Hill v. CommissionerUnited States Tax Court · 1990
- Robinson v. CommissionerUnited States Tax Court · 1949
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