Harlan v. Comm'r
United States Tax Court
Ps are partners in partnerships (the 1st-tier partnerships); some of the 1st-tier partnerships are partners in other partnerships (the 2d-tier partnerships). R maintains that the 6-year period of limitations under sec. 6501(e)(1)(A), I.R.C. 1986, applies to notices of deficiency sent in 1992 with respect to Ps' 1985 tax year.
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Ps are partners in partnerships (the 1st-tier partnerships); some of the 1st-tier partnerships are partners in other partnerships (the 2d-tier partnerships). R maintains that the 6-year period of limitations under sec. 6501(e)(1)(A), I.R.C. 1986, applies to notices of deficiency sent in 1992 with respect to Ps' 1985 tax year. In determining the applicability of sec. 6501(e)(1)(A), I.R.C. 1986, R includes in Ps' "gross income stated in the return" Ps' distributive shares of the gross incomes of the 1st-tier partnerships, but does not take account of the 1st-tier partnerships' distributive…
1Opinion of the Court
OPINION
CHABOT, Judge:
This matter is before us for determination as to whether, in applying the 6-year period of limitations (sec. 6501(e)(1)(A)),1 when a petitioner’s tax return reflects income from a partnership (hereinafter sometimes referred to as the first-tier partnership) that is itself a partner in another partnership (hereinafter sometimes referred to as the second-tier partnership), the statutory phrase "gross income stated in the return” (the denominator in the 25-per-cent test) requires a tracing of the flow of gross income from not only the first-tier partnership’s information…
2Cases cited36 opinions
- Commissioner v. LundySupreme Court of the United States · 1996
- Colony, Inc. v. CommissionerSupreme Court of the United States · 1958
- Germantown Trust Co. v. CommissionerSupreme Court of the United States · 1940
- Stratton v. CommissionerUnited States Tax Court · 1970
- Reis v. CommissionerUnited States Tax Court · 1942
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